Petty Cash Question

November 1: established a petty cash fund for $200

November 15: amounts paid from petty cash:

Transportation expense $55.50

Postage expense $72.10

Repairs expense $40.00

Office supplies $25.00

Remaining cash $2.00

Required:

1. Journalize the establishment of the petty cash
2. Journalize reimbursement of the fund and increasing it to $275.00