A company established a petty cash fund in November of the current year and experienced the following transactions affecting the fund during November: Nov. 1 Established a $200 petty cash fund. Paid $55 to acquire office supplies. Reimbursed the company controller for $30 spent on beverages for recruits (entertainment expense). Paid $45 for postage. Paid $25 for C.O.D. charges on merchandise inventory, terms FOB shipping point. Paid $40 for Janitorial services. When sorting the petty cash receipts to replenish the fund, the custodian noted that there was $10 cash remaining. Prepare the Journal entries to establish the fund on November 1 and to reimburse the fund on November 28