Prepare the Journal Entries for the Following Petty Cash Transactions

Essay

Prepare the journal entries for the following petty cash transactions of City Coffee Shop. Omit explanation.
$$\begin{array} { | l | l | } \hline \text { Sept. } 10 & \text { Established a petty cash fund with a } \$ 300 \text { balance. } \\\hline & \text { The petty cash fund has } \$ 105 \text { in cash and } \$ 200 \text { in petty } \\& \text { cash tickets there were issued to pay for Delivery Expense } \\& ( \$ 115 ) \text { and Postage Expense ( } \$ 85 ) \text {. Replenished the fund } \\\text { Sept. } 30 & \text { and recorded the expenditures. } \\\hline \text { Oct. } 15 & \text { Decreased the balance of the petty cash fund to } \$ 250 . \\\hline\end{array}$$