The following transactions pertain to the petty cash fund of Carrington Company: Nov. 2 A...

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Accounting

The following transactions pertain to the petty cash fund of Carrington Company: Nov. 2 A $ 450 check is drawn, cashed, and the cash placed in the care of the assistant office manager to be used as a petty cash fund. Dec. 17 The fund is replenished. An analysis of the fund shows: Coins and currency $147.40 Petty cash vouchers for: Delivery expenses 173.48 Transportation-In 111.12 Postage stamps purchased 15.00 31 The end of the accounting period falls on this date. The fund was not replenished. The fund's contents on this date consist of: Coins and currency $ 352.05 Petty cash vouchers for: Delivery expenses 31.65 Postage stamps purchased 36.30 Employee's IOU 30.00 Present journal entries to record these transactions. Use the Cash Short and Over account for any shortage or overage in the fund.

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