Albany Co., which uses a perpetual inventory system, has a $400 petty cash fund. At...

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Accounting

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Albany Co., which uses a perpetual inventory system, has a $400 petty cash fund. At the end of the first month, the accumulated receipts represent 560 for delivery expenses. $140 for incoming freight charges, $90 for entertainment expense, and $20 for miscellaneous expenses. The fund has a balance of $105. The journal entry to record the reimbursement of the account is

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