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Working Backward: Petty Cash Fund
Denison Corp. established a petty cash fund at the beginning of the current month. At the end of the month, the amount of coin and currency on hand was $65.50. Denison recorded the following entry at the end of the current month to replenish the petty cash fund:
Jan. 31
Postage Expense
44.00
Delivery Expense
49.70
Entertainment Expense
22.40
Office Supplies Expense
66.20
Cash Over and Short
2.20
Cash
184.50
Requireda
To record replenishment of petty cash fund.
Determine the amount of the check written at the beginning of the month to establish the fund.
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