Bill's Cabinet Design established a petty cash fund on May 1, 2022 to facilitate the payment of small items. The following petty cash transactions were noted by the petty cash custodian during the month of May 2022:

May 1 Received cash of $100 to establish the petty cash fund.

may 10 The petty cash fund was replenished when there was $20 on hand and the following receipts:

a) $35 for office supplies

b) $40 for freight in charges Instructions

Prepare the journal entries required for the above transactions.