Ernest Company uses an imprest petty cash system.

The fund was established on March 1 with a balance of $200. During March the following petty cash receipts were found in the petty cash box. The fund was replenished on March 15 when the fund contained $9 in cash. On March 20, the amount in the fund was increased to $300.

Receipts
Date	No.	For	Amount
5-Mar	1	Stamp Inventory	$74
7	2	Freight-Out	42
9	3	Miscellaneous Expense	22
11	4	Travel Expense	49

Journalize the entries in March that pertain to the operation of the petty cash fund.

Date	Account Titles	Ref.	Debit	Credit
1-Mar
15-Mar
20-Mar