On March 1, a company established a $125 petty cash fund. On March 15, the petty cash fund contains $7 in cash and the following paid petty cash receipts:

Petty Cash Receipts	Amount
Advertising Expense	$27.50
Gasoline Expense	22.00
Miscellaneous Expense	43.00
Office Supplies	20.25

Prepare the general journal entries to (1) establish the petty cash fund, to (2) reimburse the fund, and to (3) increase its amount to $150 on March 15.

Date	Account Name and Explanation	Debit	Credit