Blue Spruce Corp. uses an imprest petty cash system. The fund was established on March 1 with a balance of \$110. During March, the following petty cash receipts were found in the petty cash box. The fund was replenished on March 15 when the fund contained $4 in cash. On March 20 , the fund was increased to $205. Date Account Titles and Explanation Debit Credit Mar. 15