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Problem 7-12 (Part Level Submission) Bill Jovi is reviewing the cash accounting

ID: 2514620 • Letter: P

Question

Problem 7-12 (Part Level Submission)

Bill Jovi is reviewing the cash accounting for Stellar, Inc., a local mailing service. Jovi’s review will focus on the petty cash account and the bank reconciliation for the month ended May 31, 2017. He has collected the following information from Stellar’s bookkeeper for this task.

Petty Cash

1. The petty cash fund was established on May 10, 2017, in the amount of $290.00.
2. Expenditures from the fund by the custodian as of May 31, 2017, were evidenced by approved receipts for the following:


On May 31, 2017, the petty cash fund was replenished and increased to $348.00; currency and coin in the fund at that time totaled $30.62.

Bank Reconciliation

THIRD NATIONAL BANK
BANK STATEMENT

Disbursements

Receipts

Balance

Postage expense $38.28 Mailing labels and other supplies 75.40 I.O.U. from employees 34.80 Shipping charges (to customer) 66.64 Newspaper advertising 26.45 Miscellaneous expense 17.81 Prepare the journal entries to record the transactions related to the petty cash fund for May. (Enter answers to 2 decimal places, e.g. 125.62. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. (To establish petty cash fund) 2. (To record expenditures from the fund) 3. (To replenish petty cash fund) Click if you would like to Show Work for this question: Open Show Work

Explanation / Answer

Answer:

As per the only information given in the question for to Prepare the journal entries to record the transactions related to the petty cash fund for May-

the journal entries to record the transactions related to the petty cash fund for May is as under-

No

Description

Debit $

Credit $

1

Petty Cash

290

Cash

290

2

Postage Expense

38.28

Supplies

75.4

Accounts Receivable (Employees)

34.8

Freight Out

66.64

Advertising Expense

26.45

Misc. Expense

17.81

Cash ($290.00 – $30.62)

259.38

3

Petty Cash

58

Cash

58

No

Description

Debit $

Credit $

1

Petty Cash

290

Cash

290

2

Postage Expense

38.28

Supplies

75.4

Accounts Receivable (Employees)

34.8

Freight Out

66.64

Advertising Expense

26.45

Misc. Expense

17.81

Cash ($290.00 – $30.62)

259.38

3

Petty Cash

58

Cash

58