Hemingway Company uses an imprest petty cash system. The fund was established on March 1 with a balance of $200. During March the following petty cash receipts were found in the petty cash box. 
The fund was replenished on March 15 when the fund contained $8 in cash. On March 20, the amount in the fund was increased to $300.
Instructions
Journalize the entries in March that pertain to the operation of the petty cash fund.
Definitions:
General Ledger
A comprehensive record of all financial transactions that occur within a company, organized by account.
Sales Journal
A specialized accounting journal used to record all sales of goods and services on credit.
Sales Revenue
The total amount of money a company receives from its sales of goods or services before any expenses are subtracted.
Cross-Footing
A bookkeeping process that involves checking the mathematical accuracy of figures in financial statements by ensuring that sums of columns and rows respectively match.
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