Accounting for petty cash

Karens Dance Studio created a $370 imprest petty cash fund. During the month, the fund custodian authorized and signed petty cash tickets as follows:

Petty cash	Item	Account debited	Amount
1	Delivery of programs to customers	Delivery expense	$25
2	Mail package	Postage expense	15
3	Newsletter	Printing expense	35
4	Key to closet	Miscellaneous expense	55
5	Copier paper	Office supplies	80

Requirements

Make the general journal entry to create the petty cash fund. Include an explanation.

Make the general journal entry to record the petty cash fund replenishment. Cash is the fund totals $147. Include an explanation.

Assume that Karens Dance Studio decides to decrease the petty cash fund to $200. Make the general journal entry to record this decrease.