Please provide a step by step solution

on May 1, 2019, Hit Design set up a petty cash fund for $350. At the end of the first week, the petty cash fund contains the following items.

Cash on hand $158

Receipt for the purchase of office supplies $36

Receipt for the delivery charges $17

Receipt for the purchase of stamps $11

Receipt for travel to a client meeting $48

Receipt for the payment of newspaper advertising $73

) Calculate any cash overage or shortage.

Cash is__________ by___________

Account Title and Explanation Debit Credit