Shutterbug Cameras, a camera store, decided to establish a petty cash fund. On February 1 the accountant, Al Rosen, issued Check 1018 for $70 to establish the fund. The following disbursements were made. 1. In your working papers, record the entry to establish the petty cash fund on page 9 of a general journal. 2. Make a list of the paid petty cash vouchers. 3. Classify the petty cash disbursements by account. Calculate the total amount paid out for each account. 4. Prepare a petty cash requisition, signing your name as the petty cashier. On February 28 there was$1.50 in the petty cash box. 5. Record the entry in the general journal (page 11) to replenish the petty cash fund on February 28. Use Check 1191.
DateFeb. 135 810121520 2225272828TransactionsPurchased memo pads for the office, $2.75, Voucher 101 (Supplies). Prepared Voucher 102 for a newspaper ad, $7.50 (Advertising Expense).Prepared Voucher 103 for the postage on an outgoing package,$1.75 (Miscellaneous Expense).Paid Dandy Delivery Service $5.65, Voucher 104 (Delivery Expense).Prepared Voucher 105 for pens and pencils, $3.75 (Supplies).Paid $2.20 for postage stamps, Voucher 106 (Miscellaneous Expense). Paid Dandy Delivery Service $6.75, Voucher 107 (Delivery Expense).Paid the news carrier $4.25 for delivery of the daily newspaper,Voucher 108 (Miscellaneous Expense).Bought typing paper for $7.50, Voucher 109 (Supplies).Paid $4.50 to Dandy Delivery Service, Voucher 110 (Delivery Expense). Prepared Voucher 111 for an advertisement, $10 (Advertising Expense). Paid $4.40 for postage stamps, Voucher 112 (Miscellaneous Expense).Prepared Voucher 113 for an advertisement, $7.50 (Advertising Expense).
Calculate the total petty cash disbursements for Delivery Expense during February.