Marys Cabinet Design established a petty cash fund on April 1, 2021 to facilitate the payment of small items. The following petty cash transactions were noted by the petty cash custodian during the month of April 2021:

Apr.	1		Received cash of $110 to establish the petty cash fund.
	10		The petty cash fund was replenished when there was $20 on hand and the following receipts:
			a) $21 for office supplies
			b) $41 for freight in charges
			c) $16 for postage
	15		The petty cash fund was increased to $136.

Prepare the journal entries required for the above transactions. Mary's Cabinet Design uses a periodic inventory system. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Apr. 1Apr. 10Apr. 15
Apr. 1Apr. 10Apr. 15
Apr. 1Apr. 10Apr. 15