Pharoah Company established a petty cash fund on May $1$ for $$100.$ The company reimbursed the fund on June $1$ and July $1$ with the following results.

June $1$: Cash in fund $$2\mathrm{.}80.$

July $1$: Cash in fund $$5\mathrm{.}25$

Receipts: delivery expense $$31\mathrm{.}15,$ postage expense $$38\mathrm{.}10,$ and miscellaneous expense $$25\mathrm{.}40.$

Receipts: delivery expense $$23\mathrm{.}30,$ entertainment expense $$52\mathrm{.}00,$ and miscellaneous expense $$19\mathrm{.}45.$

On July $10,$ Pharoah increased the fund from $$100$ to $$130.$

Prepare journal entries for Pharoah Company for May $1,$ June $1,$ July $1,$ and July $10.($Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit