. Consider the cash account below.
Additional Information: cash disbursements were 80% of collections.

Cash

??

Beg. Balance

115,375

Collections

??

Disbursements

80,275

End Balance

How much was the Beginning Balance of the Cash Account?

4. Journalize the entries to record the following:

Jun 1 Established a petty cash fund of $200
Jun 30 The amount of cash in the petty cash fund is now $57. The fund is replenished based on the following receipts: postage, $25; entertainment $100; miscellaneous $20.

Record any discrepancy in the cash short and over account.

Journal

Date

Description

Post Ref.

Debit

Credit