Cheyenne, Inc decided to establish a petty cash fund to help ensure internal control over its small cash expenditures. The following information is available for month of April.

1. On April 1, its established a petty cash fund in the amount of $247

2. A summary of the petty cash expenditures made by petty cash custodian as of April 10 is as follows

Delivery charges paid on merchandise purchased $71

Supplies purchased and used 36

Postage Expense 44

I.O.U from employees 28

Miscellaneous expense 47

The petty cash fund was replenished on April 10. The balance in the fund was $17

3. The petty cash fund balance was increases by $111 to $358 on April 20.

Prepare the journal entries to record transactions related to petty cash for the month