Horvath Furniture 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

March-5

1

Stamp Inventory

35

7

2

Freight-Out

20

9

3

Delivery Expense

6

11

4

Travel Expense

22

12

5

Miscellaneous Expense

5

14

6

Entertainment Expense

7

The fund was replenished on March 15 when the fund contained 2 in cash.

Journalize the entries in March that pertain to the operation of the petty cash fund (5points).