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A petty cash fund was originally established with a check for $100. On August 31, which is the period end, the petty cash fund included the following:

Petty cash receipts:

Postage

$43.50

Office supplies

11.85

Office equipment repair

39.00

Cash

4.25

Prepare the journal entry to record the establishment of the petty cash account.

Prepare the general journal entry to record the replenishment of the petty cash fund on August 31.

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What is general ledger 

Two solid shafts are connected to a coupling disk B and two fixed supports at A and C. Segment AB is made of brass (G = 40 kN/m2) and BC is made of steel (G = 80 kN/m2). For the loading shown in the following figure, determine the angle of twist at point B. Also, determine the maximum shear stresses in the two segments

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