Prepare petty cash journal entries:

Maletto's Company maintains a petty cash fund for small expenditures. The followong transactions occurred over a two month period.

1- Jan- stablished petty cash fund by writing a check on Moany's Bank for $200.

15- Jan- Replenished the petty cash fund by writing a check, on this date the fund consisted of $3.50 in cash and the ollowing petty cash receipts: freight out $95.00, postage expense $45.00, entertainment expense for $55.00 and charitable contribution expense for $10.00.

30- Jan- Replenished the petty cash fund by writing a check, on this date the fund consisted of $7.75 in cash and the following petty cash receipts: freight out $59.00, entertainment expense $75.00, postage expense for $50.00 and miscellaneous expense for $6.50.

4- Feb- Increased the amount of the petty cash fund to $450 by writing a check.

18- Feb- Replenished the petty cash fund by writing a check, on this date the fund consisted of $10.00 in cash and the following petty cash receipts: entertainment expense $40.00, freight out $25.00, miscellaneous expense for $40.00, charitable contribution expense for $35.00, and postage expensefor $45.00.