Hallihan Company completed the following selected transactions during June 2010.         

June 1.   Established a petty cash fund of $500.         

      12.  The cash sales for the day, according to the cash register records, totaled $13,115.  The actual cash received from cash sales was $13,129. 

      30.   Petty cash on hand was $38. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:

           June 2.   Store supplies, $55.   

                 10.  Express charges on merchandise purchased, $80 (Merchandise Inventory).

                 14. Office supplies, $35.

                 15. Office supplies, $40.

                 18. Postage stamps, $42 (Office Supplies).

                 20. Repair to fax, $100 (Miscellaneous Administrative Expense).

                 21. Repair to office door lock, $35 (Miscellaneous Administrative Expense).

                 22. Postage due on special delivery letter, $27 (Miscellaneous Administrative Expense).

                 28. Express charges on merchandise purchased, $40 (Merchandise Inventory).

                 30. The cash sales for the day, according to the cash register records, totaled $16,850.  The actual cash received from cash sales was $16,833. 

       30. Increased the petty cash fund by $125.        

Instructions:   

Journalize the transactions.