Sunshine Health established a $ 100 petty cash fund on January 1. From January 2 through 10, payments were made from the fund, as listed below. On January 12, the fund had only $ 10 remaining; a check was written to replenish the fund.

a. January 2 Paid cash for deliveries to customers $ 23.

b. January 7 Paid cash for taxi fare incurred by office manager $ 50.

c. January 10 Paid cash for pens and other office supplies $ 17.

Required:

1. Prepare the journal entry, if any, Required on January 1.

2. Prepare the journal entries, if any, Required on January 2 through 10.

3. Prepare the journal entries, if any, Required on January 12.