Moya Co$.$ establishes a petty cash fund for payments of small amounts. The following transactions involving the petty cash fund occurred in January $($the last month of the company$$s fiscal year$).$

Jan. $3$ A company check for $$150$ is written and made payable to the petty cashier to establish the petty cash fund.

Jan $14$ A company check is written to replenish the fund for the following expenditures made since January $3.$

a$.$ Purchased office supplies for $$14\mathrm{.}29$ that are immediately used up$.$

b$.$ Paid $$19\mathrm{.}60$ COD shipping charges on merchandise purchased for resale, terms FOB shipping point. Moya uses the perpetual system to account for inventory.

c$.$ Paid $$38\mathrm{.}57$ to All$-$Tech for minor repairs to a computer.

d$.$ Paid $$12\mathrm{.}82$ for items classified as miscellaneous expenses.

e$.$ Counted $$62\mathrm{.}28$ remaining in the petty cash box.

Jan $15$ Prepared a company check for $$50$ to increase the fund to $$200.$

Jan $31$ The petty cashier reports that $$17\mathrm{.}35$ remains in the fund. A company check is written to replenish the fund for the following expenditures made since January $14.$

f$.$ Paid $$50$ to The Smart Shopper for an advertisement in January$$s newsletter.

g$.$ Paid $$48\mathrm{.}19$ for postage expenses.

h$.$ Paid $$78$ to Smooth Delivery for delivery of merchandise, terms FOB destination.

Jan $31$ The company decides that the January $15$ increase in the fund was too little. It increases the fund by another $$50,$ leaving a total of $$250.$

PREPARE journal entries $($in dollars and cents$)$ to establish the fund on January $3,$ to replenish it on January $14$ and January $31,$ and to reflect any increase or decrease in the fund balance on January $15$ and $31.$