A company established a petty cash fund in November of the current year and experienced the following transactions affecting the fund during November:

November 1	Established a $200 petty cash fund.
November 5	Paid $55 for repairs.
November 8	Paid $30 for beverages for recruits (entertainment expense).
November 18	Paid $45 for postage.
November 20	Paid $25 for delivery expense.
November 25	Paid $40 for maintenance services.
November 28	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.

Prepare the journal entries to establish the fund on November 1 and to reimburse the fund on November 28.