During March, Anderson Company engaged in the following transactions involving its petty cash fund:
a. On March 1, Anderson Company established the petty cash fund by issuing a check for $1,500 to the fund custodian.
b. On March 4, the custodian paid $85 out of petty cash for freight charges on new equipment.
This amount is properly classified as equipment.
c. On March 12, the custodian paid $140 out of petty cash for supplies. Anderson expenses supplies purchases as supplies expense.
d. On March 22, the custodian paid $25 out of petty cash for express mail services for reports sent to the Environmental Protection Agency. This is considered a miscellaneous expense.
e. On March 25, the custodian filed a claim for reimbursement of petty cash expenditures during the month totaling $250.
f. On March 31, Anderson issued a check for $250 to the custodian, replenishing the fund for expenditures during the month.
Required:
Prepare the journal entries required to record the petty cash account transactions that occurred during the month of March.