Recording Petty Cash Account Transactions

During March, Anderson Company engaged in the following transactions involving its petty cash fund:

On March 1, Anderson Company established the petty cash fund by issuing a check for $1,500 to the fund custodian.

On March 4, the custodian paid $76 out of petty cash for freight charges on new equipment. This amount is properly classified as equipment.

On March 12, the custodian paid $140 out of petty cash for office supplies. Anderson expenses supplies purchases as supplies expense.

On March 22, the custodian paid $27 out of petty cash for express mail services for reports sent to the Environmental Protection Agency. This is considered a miscellaneous expense.

On March 25, the custodian filed a claim for reimbursement of petty cash expenditures during the month totaling $243.

On March 31, Anderson issued a check for $243 to the custodian, replenishing the fund for expenditures during the month.

Prepare the journal entries required to record the petty cash account transactions that occurred during the month of March. If no entry is required, select "No entry required" and leave the amount boxes blank. For a compound transaction, if an amount box does not require an entry, leave it blank.