I basically understand all of the journal entries except when it comes to Cash and Cash over and short entries. If possible could you please explain how to get the numbers. Im especially stuck on the first Cash over and short for July 15

Journalize the petty cash transactions.

Problem 8-2A Forney Company maintains a petty cash fund for small expenditures. The following transactions occurred over a 2-month period July 1 Established petty cash fund by writing a check on Scranton Bank for $205. $40.80, entertainment expense $47.10, and miscellaneous expense $18.80 contributions expense $44.40, postage expense $43.60, and miscellaneous expense $28.20 expense $41.40, postage expense $32.30, and miscellaneous expense $45.80 15 Replenished the petty cash fund by writing a check for $201.30. On this date the fund consisted of $3.70 in cash and the following petty cash receipts: freight-out $93.00, postage expense 31 Replenished the petty cash fund by writing a check for $196.30. At this date, the fund consisted of $8.70 in cash and the following petty cash receipts: freight-out $80.10, charitable Aug. 15 Replenished the petty cash fund by writing a check for $191.60. On this date, the fund consisted of $13.40 in cash and the following petty cash receipts: freight-out $73.40, entertainment 16 Increased the amount of the petty cash fund to $325 by writing a check for $120. 31 Replenished the petty cash fund by writing a check for $308.70. On this date, the fund consisted of $16.30 in cash and the following petty cash receipts: postage expense $139.20, travel expense $95.20, and freight-out $72.50