Jasmine Company has established a petty cash fund for small expenditures. Prepare journal entries for the following transactions (omit explanations).

April 5

Established a $200 petty cash fund with cash withdrawn from company checking account.

30

The petty cash fund has $10 remaining and is replenished. Expenditures for April were $60 for supplies, $50 for meals, $65 for postage, and $20 for freight-in.

May 31

The petty cash fund has $20 remaining and is replenished. Expenditures for May were $55 for postage, $40 for charitable contributions, $56 for supplies, and $25 for freight-in.

GENERAL JOURNAL
Date	Description	Post. Ref.	Debit	Credit
April 5	Petty Cash
	Cash
30	Supplies
	Meals (or Entertainment) Expense
	Postage Expense
	Freight-In
	Cash
	Cash Short or Over
May 31	Postage Expense
	Charitable Contributions
	Supplies
	Freight-In
	Cash Short or Over
	Cash