Concord Company established a petty cash fund on May 1 for $105. The company reimbursed the fund on June 1 and July 1 with the following results. On July 10, Concord increased the fund from $105 to $135. Prepare journal entries for Concord Company for May 1, June 1, July 1, and July 10. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to 2 decimal places, e.g. 52.75.)