Horvath Company uses an imprest petty cash system. The fund was established on March 1 with a balance of $100. During March, the following petty cash receipts were found in the petty cash box.

Date		Receipt No.		For		Amount
3/5		1		Stamp Inventory		$39
7		2		Freight-Out		21
9		3		Miscellaneous Expense		6
11		4		Travel Expense		24
14		5		Miscellaneous Expense		5

The fund was replenished on March 15 when the fund contained $2 in cash. On March 20, the amount in the fund was increased to $175. Journalize the entries in March that pertain to the operation of the petty cash fund.

please include all calculations. thank you