Informtation: Please prepare the journal entries to establish the petty cash account and to replenish the fund at the end of November?

The petty cash fund was established on November 1, 2011, with a transfer of $250 from cash to the petty cash account.

Currency and coins		$ 23
Receipts for the following expenditures
Delivery charges	$42
Office supplies	50
Restaurant receipt for entertaining a customer	110	202
An I.O.U. from an employee		25
Total		$250