During February, Sting Company experiences the following transactions in establishing a petty cash fund:

Feb.	1		A petty cash fund is established with a check for $230.00 issued to the petty cash custodian.
	31		A count of the petty cash fund disclosed the following items:
				Currency		$48.00
				Coins		0.50
				Expenditure receipts (vouchers):
				Office supplies	$50.90
				Telephone, Internet, and fax	21.50
				Postage	95.00
				Freight-out	7.10
	31		A check was written to reimburse the fund and increase the fund to $290.

Journalize the entries in February that pertain to the petty cash fund.

Date Account Titles and Explanation Debit Credit (To replenish petty cash fund)