On October 1, 2020, Bramble Company establishes an imprest petty cash fund by issuing a check for $180 to Pat Harmon, the
custodian of the petty cash fund. On October 31, 2020, Pat Harmon submitted the following paid petty cash receipts for
replenishment of the petty cash fund when there is $15 cash in the fund:
Freight-in
$31
Supplies Expense
38
Entertainment of Clients
61
Postage Expense
30
Prepare the journal entries required to establish the petty cash fund on October 1 and the replenishment of the fund on October 31.
(Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order
presented in the problem. List all debit entries before credit entries.)
Date
Account Titles and Explanation
Debit
Credit
(To establish a petty cash fund)
