Carolyn Keene, 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 $342. 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		$72
Supplies purchased and used		37
Postage expense		52
I.O.U. from employees		29
Miscellaneous expense		48

The petty cash fund was replenished on April 10. The balance in the fund was $93. 3. The petty cash fund balance was increased by $112 to $454 on April 20. Prepare the journal entries to record transactions related to petty cash for the month of April.

april 1

pety cash 342 (d)

cash 342 (c)

april 10

???????????????????? 72 (d)

miscellaneous expense 48 (d)

postage expense 52 (d)

accounts recievable 29 (d)

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petty cash ??

cash ??