E8-8 Lincolnville Company uses an imprest petty cash system. The fund was established on March 1 with a balance of $100.

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Lincolnville Company uses an imprest petty cash system. The fund was established on
March 1 with a balance of $100. During March the following petty cash receipts were found in the
petty cash box.

Date	Receipt No.	For	Amount
5-Mar	1	Postage expense	39
7	2	Freight-out	21
9	3	Miscellaneous Expense	6
11	4	Travel Expense	24
14	5	Miscellaneous Expense	5

The fund was replenished on March 15 when the fund contained $3 in cash. On March 20, the
amount in the fund was increased to $150.

Instructions
Journalize the entries in March that pertain to the operation of the petty cash fund.