Cactus Restoration Company

Cactus Restoration Company completed the following selected transactions during October 2016:October 1.Established a petty cash fund of $750.12.The cash sales for the day, according to the cash register records, totaled $12,440. The actual cash received from cash sales was $12,465.31.Petty cash on hand was $157. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:October 3.Store supplies, $390.7.Express charges on merchandise sold, $35 (Delivery Expense).9.Office supplies, $16.13.Office supplies, $22.19.Postage stamps, $12 (Office Supplies).21.Repair to office file cabinet lock, $15 (Miscellaneous Administrative Expense).22.Postage due on special delivery letter, $27 (Miscellaneous Administrative Expense).24.Express charges on merchandise sold, $55 (Delivery Expense).30.Office supplies, $6.October 31.The cash sales for the day, according to the cash register records, totaled $18,820. The actual cash received from cash sales was $18,780.31.Decreased the petty cash fund by $100.Journalize the transactions. Refer to the Chart of Accounts for exact wording of account titles.CHART OF ACCOUNTSCactus Restoration CompanyGeneral LedgerASSETS110Cash111Petty Cash120Accounts Receivable131Notes Receivable132Interest Receivable141Merchandise Inventory145Office Supplies146Store Supplies151Prepaid Insurance181Land191Office Equipment192Accumulated Depreciation-Office Equipment193Store Equipment194Accumulated Depreciation-Store EquipmentLIABILITIES210Accounts Payable221Notes Payable222Interest Payable231Salaries Payable241Sales Tax PayableEQUITY310Owner, Capital311Owner, Drawing312Income SummaryREVENUE410Sales610Interest RevenueEXPENSES510Cost of Merchandise Sold515Credit Card Expense516Cash Short and Over520Salaries Expense531Advertising Expense532Delivery Expense533Insurance Expense534Office Supplies Expense535Rent Expense536Repairs Expense537Selling Expenses538Store Supplies Expense561Depreciation Expense-Office Equipment562Depreciation Expense-Store Equipment591Miscellaneous Administrative Expense592Miscellaneous Selling Expense710Interest ExpenseJournalize the transactions. Refer to the Chart of Accounts for exact wording of account titles.PAGE 1JOURNALDATEDESCRIPTIONPOST. REF.DEBITCREDIT12345678910111213141516