On February 1, 2021, Mike's Sheds Inc. established a $250 petty cash fund. At the end of the month, the fund contained $10 in cash, as well as receipts for these transactions: $55 for office supplies; $30 for automobile expense $45 for postage; $65 for delivery charges for merchandise sold to a local firm, and $50 for building maintenance.

Prepare journal entries (without explanations) to: A. establish the fund. B. reimburse the fund on February 28. C. decrease the fund to$100.00 on March 1.