1) Zardoz Inc. established a $200 petty cash fund on March 1.

2) On March 31, the petty cash box contained the following:

Office Supply receipts.............. $51.60

Freight receipts (Mdse.Inv)..... 49.50

Store Supply receipts...................84.40

Remaining cash.................... 10.50

The petty cash was replenished on March 31.

3) On April 1 the size of the petty cash fund was reduced by $25.

Record the journal entries for March 1, March 31, and April 1; assuming Zardoz makes use of a voucher system. (5 journal entries are required.)