Blue, Inc. decided to establish a petty cash fund to help ensure internal control over its small cash expenditures. The following information is available for the month of April. 1. On April 1, it established a petty cash fund in the amount of $260. 2. A summary of the petty cash expenditures made by the petty cash custodian as of April 10 is as follows.

Delivery charges paid on merchandise purchased		$75
Supplies purchased and used		40
Postage expense		48
I.O.U. from employees		32
Miscellaneous expense		51

The petty cash fund was replenished on April 10. The balance in the fund was $7. 3. The petty cash fund balance was increased $115 to $375 on April 20. Prepare the journal entries to record transactions related to petty cash for the month of April. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Date Account Titles and Explanation Debit Credit April 10