Picasso Restoration Company completed the following selected transactions during August 2012:

Aug. 1 Established a petty cash fund of $750

10. The Cash Sales for the day, according to the cash register records, totaled $9780. The actual cash received from cash sales was $9800.

31 Petty Cash on Hand was $240. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:

Aug. 3 Store Supplies, $251

Aug 7 Express charges on merchandise sold, $60 (delivery expense)

Aug 9 Office Supplies, $20

Aug. 13 Office Supplies, $30

Aug. 19 Postage Stamps, $11 (Office Supplies)

Aug. 21 Repair to office file cabinet lock, $40 (Misc. Administrative Expense)

Aug. 22 Postage due on special delivery letter, $18 (Misc. Admin. Expense)

Aug. 24 Express charges on merchandise sold, $50 (Delivery Expense)

Aug. 30 Office Supplies, $15

Aug. 31 The cash sales for the day, according to the cash register records, totaled $11,200. The actual cash received from cash sales was $11,130

Aug. 31 Decreased the petty cash fund by $100

Requirement: Journalize the transactions