Sandhill Company established a petty cash fund on May $1,$ cashing a cheque for $$150\mathrm{.}00.$ The company replenished the fund on June $1$ and July $1$ with the following results.

June $1$: $,$ Cash in fund, $$4\mathrm{.}75$

$\backslash$table$[[$Receipts:$,],[$Delivery expense,$$32\mathrm{.}40$