Fargo Company has established a petty cash fund for small expenditures. Prepare journal entries for the following transactions.

April 5		Established a $200 petty cash fund with cash withdrawn from company checking account.
30		The petty cash fund has $10 remaining and is replenished. Expenditures for April were $60 for supplies, $50 for meals, $65 for postage, and $20 for freight-in.
May 31		The petty cash fund has $20 remaining and is replenished. Expenditures for May were $55 for postage, $40 for charitable contributions, $56 for supplies, and $25 for freight-in.