Bridgeport, 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 $252.

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$73Supplies purchased and used38Postage expense46I.O.U. from employees30Miscellaneous expense49

The petty cash fund was replenished on April 10. The balance in the fund was $11.

3. The petty cash fund balance was increased by $113to $365on 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.)