RECORDING PETTY CASH ACCOUNT TRANSACTIONS. 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 $400 to the fund custodian.

b) On March 4, the custodian paid $176 out of petty cash for freight charges on new furniture.

c) On March 12, the custodian paid $87 out of petty cash for office supplies.

d) On March 22, the custodian paid $22 out of petty cash for express mail services for reports sent to the Environmental Protection Agency.

e) On March 25, the custodian filed a claim for reimbursement of petty cash expenditures during the month totaling $285.

f) On March 31, Anderson issued a check for $285 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.