Question

journalize the replenishment of the fund (prepare a single compound journal entry)
date accounts and explanation debit credit
june 30 supplies 40
travel expense 25
delivery expense 20
entertainment expense 95
merchandise inventory 140
cash
cash short and over
to replenish the petty - cash fund
petty cash tickets
petty cash ticket number item amount
101 supplies $ 40
102 cab fare for executive 25
103 delivery of package across town 20
104 business dinner 95
105 merchandise inventory 140

Explanation:

Step1: Calculate total of debits

$40 + 25+20 + 95+140=320$

Step2: Determine credit to cash

The total amount of expenses (debits) is the amount needed to replenish the petty - cash fund. So the credit to cash is the total of the debits.
$320$

Step3: Determine cash short and over

Assuming no cash short or over situation (not indicated otherwise), the amount for cash short and over is $0$.
$0$

Answer:

Date	Accounts and Explanation	Debit	Credit
	Travel Expense	25
	Delivery Expense	20
	Entertainment Expense	95
	Merchandise Inventory	140
	Cash		320
	Cash Short and Over	0
	To replenish the petty cash fund