help with explaination please

Horvath Company uses an imprest petty cash system. The fund was established on Mareh 1 with a balance of $115. During Mareh, the following petty cash receipts were found in the petty cash box. The fund was replenished on Mareh 15 when the fund contained $5 in cash. On Mareh 20, the amount in the fund was increased to $204. Journalize the entries in Mareh that pertain to the operation of the petty cash fund