KB Company uses a petty cash system. The fund was established on March 1 with a balance of $300. During March the following petty cash receipts were found in the petty cash box.

Stamp Inventory $84

Freight-Out 72

Miscellaneous Expense 62

Travel Expense 59

The fund was replenished on March 15 when the fund contained $25 in cash. On March 20, the amount in the fund was increased to $300.

Instructions

Journalize the entries in March that pertain to the operation of the petty cash fund.