Fresh Foods established a petty cash fund of $325 on January 2. On January 31, the fund contained cash of $135.25 and vouchers for the following cash payments.

Maintenance expense	$ 62.75
Office supplies	89.60
Transportation expense	33.00

The three distinct accounting events affecting the petty cash fund for the period were (1) establishment of the fund, (2) reimbursements made to employees, and (3) recognition of expenses and replenishment of the fund. Assume the company uses the alternative approach to petty cash expense recognition and replenishment.

b. Record the events in general journal format. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to 2 decimal places.)