Lisas Cabinet Design established a petty cash fund on April 1, 2024, to facilitate the payment of small items. The following petty cash transactions were noted by the petty cash custodian during the month of April 2024:

Apr.	1		Received cash of $200 to establish the petty cash fund.
	10		The petty cash fund was replenished when there was $75 on hand and the following receipts:
			a) $31 for supplies
			b) $51 for freight in charges
			c) $26 for postage
	15		The petty cash fund was increased to $235

Prepare the journal entries required for the above transactions.