Consider the following events:

1. A petty cash fund of $175 was established on April 1, Year 1.
2. Employees were reimbursed when they presented petty cash vouchers to the petty cash custodian.
3. On April 30, Year 1, the petty cash fund contained vouchers totaling $152.78 plus $23.02 of currency.

What is the amount of total petty cash expenses to be recognized during April? (Round your answer to 2 decimal places.)