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LO 4) Havermill Co. establishes a $280 petty cash fund on September 1. On Septem

ID: 2579681 • Letter: L

Question

LO 4) Havermill Co. establishes a $280 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $76 for Office Supplies, $143 for merchandise inventory, and $25 for miscellaneous expenses. The fund has a balance of $36. On October 1, the accountant determines that the fund should be increased by $56. The journal entry to record the reimbursement of the fund on September 30 includes a:

Multiple Choice

Debit to Office Supplies for $76.

Credit to Merchandise Inventory for $143.

Credit to Cash for $280.

Debit Petty Cash for $244.

Credit to Cash for $36.

Explanation / Answer

The journal entry to record the reimbursement of the fund on September 30 Date Account Titles Debit Credit Sept.30 Office Supplies $76 Merchandise Inventory $143 Miscellaneous Expenses $25 Petty Cash $244 (recording of disbursements made from petty cash fund) Sept.30 Petty Cash $244 Cash $244 (recording of replenishment of Petty cash fund with Cash) The answer is , Debit to Office Supplies for $76 Debit Petty Cash for $244