Larkspur Company established a petty cash fund on May 1, cashing a check for $100. The company reimbursed the fund on June 1 and July 1 with the following results.

June 1: Cash in fund $3.45. Receipts: delivery expense $29.85, postage expense $37.75, and miscellaneous expense $25.95.

July 1: Cash in fund $3.85. Receipts: delivery expense $22.65, entertainment expense $49.95, and miscellaneous expense $23.55.

On July 10, Larkspur increased the fund from $100 to $130.

Prepare journal entries for Larkspur Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to 2 decimal places, e.g. 52.75.)