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On January 2, Jasmine's Beauty Supplies Inc. issued Check 3100 for $300 to establish a petty cash fund. On January

31, Check 3159 was issued to replenish the petty cash fund. An analysis of payments from the fund showed these totals: Supplies, $55; Delivery Expense, $96; and Miscellaneous Expense, $31.

Indicate how these transactions would be recorded in a general journal.

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