On April 2, Granger Sales decides to establish a $360 petty cash fund to relieve the burden on Accounting. Required: (a) Journalize the establishment of the fund\.\* (b) On April 10, the petty cash fund has receipts for mail and postage of $34, contributions and donations of $19, meals and entertainment of $112, and $191 in the ending cash balance. Journalize the replenishment of the fund\.\* (c) On April 11, Granger Sales decides to increase petty cash to $470. Journalize this event\.\* *Refer to the Chart of Accounts for exact wording of account titles.

The Journal entries are as follows:

(a) On April 2,

Petty cash A/c Dr. $360

      To cash                    $360

(To record the petty cash fund)

(b) On April 10,

Mail & Postage A/c Dr. $34

Contributions and Donations A/c Dr. $19

Meals & entertainment A/c Dr. $112

Cash Short and Over A/c Dr. $4

           To cash($360 - $191)                        $169

(To record the replenishment of the fund)

(c) On April 11,

Petty Cash A/c ($470 - $360) Dr. $110

      To cash A/c                                     $110

(To record the increase in petty cash fund)

answer: b) the us is the leading importer but not the leading exporter.

extra info:

the u.s is the largest importer but it is not the largest exporter as china sits on the top of the table when it comes to leading exporters.

but u.s is not far from first,

they rank in 2nd globally as the worlds largest exporter.

happy to

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