Ivanhoe Boxes uses a petty cash imprest system. The fund was established on February 14 with a balance of $97. On February 28, there were $6 cash and the following petty cash receipts in the petty cash box:

Date		Receipt No.		For		Amount
Feb. 15		1		Supplies		$9
18		2		Postage expense		8
20		3		Freight in (assume perpetual inventory system)		27
21		4		Supplies		14
22		5		Delivery charges on outgoing freight		14
27		6		Supplies		25

Record the journal entry on February 14 to establish the petty cash fund. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Record the journal entry on February 28 to replenish the fund. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)