91Ó°ÊÓ

The actual cash received from cash sales was \(\$ 36,183\), and the amount indicated by the cash register total was \(\$ 36,197\). Journalize the entry to record the cash receipts and cash sales.

Journalize the entries to record the following: a. Check No. 8193 is issued to establish a petty cash fund of \(\$ 800\). b. The amount of cash in the petty cash fund is now \(\$ 294\). Check No. 8336 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, \(\$ 295\); miscellaneous selling expense, \(\$ 120\); miscellaneous administrative expense, \(\$ 75\). (Since the amount of the check to replenish the fund plus the balance in the fund do not equal \(\$ 800\), record the discrepancy in the cash short and over account.)