Capital Irrigation has only a General Journal in its accounting system and uses it to record all transactions. However, the company recently set up a petty cash fund to facilitate payments of small items. The following petty cash transactions were noted by the petty cashier as occurring during April $2023$:

Apr. $1$ Received a company cheque for $$270$ to establish the petty cash fund.

$15$ Received a company cheque to replenish the fund for the following expenditures made since April $1$ and to increase the fund to $$350.$

a$.$ Paid $$71$ for janitorial service.

b$.$ Purchased office supplies for $$69.$

c$.$ Purchased postage stamps for $$23.$

d$.$ Paid $$87$ to The County Crier for an advertisement in the newspaper.

e$.$ Discovered that $$22$ remained in the petty cash box.

$30$ The petty cashier noted that $$206$ remained in the fund and decided that the April $15$ increase in the fund was too large. Therefore, a company cheque was issued to replenish the fund for the following expenditures made since April $15$ and to

f$.$ Purchased office supplies for $$86.$

g$.$ Reimbursed office manager for business auto, $$42.$

h$.$ Paid $$16$ courier charges to deliver merchandise to a customer.

Prepare journal entries to record the establishment of the fund on April $1$ and its replenishments on April $15$ and April $30.$