Google Company uses an imprest petty cash system. The fund was established on May 1 with a balance of $200. During May the following petty cash receipts were found in the petty cash box.

Receipt No. Date For Amount $70 Stamp Inventory Freight-Out Miscellaneous Expense 11 5/5 1 7 2 40 9 3 30 Travel Expense Miscellaneous Expense 11 4 14 5 9. The fund was replenished on May 15 when the fund contained $35 in cash. On May 20, the amount in the fund was increased to $300. Journalize the entries in March that pertain to the operation of the petty cash fund.