Cullumber Company established a petty cash fund on May $1$ for $$100.$ The company reimbursed the fund on June $1$ and July $1$ with the following results.

June $1$: Cash in fund $$2\mathrm{.}50.$

July $1$: Cash in fund $$3\mathrm{.}00.$

Receipts: delivery expense $$26\mathrm{.}25,$ postage expense $$36\mathrm{.}25,$ and miscellaneous expense $$33\mathrm{.}00.$

Receipts: delivery expense $$18\mathrm{.}75,$ entertainment expense $$46\mathrm{.}25,$ and miscellaneous expense $$32\mathrm{.}00.$

On July $10,$ Cullumber increased the fund from $$100$ to $$130.$

Prepare journal entries for Cullumber 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$.52\mathrm{.}75.)$