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

June 1: Cash in fund $2.50.		Receipts: delivery expense $26.25, postage expense $36.25, and miscellaneous expense $33.00.
July 1: Cash in fund $3.00.		Receipts: delivery expense $18.75, entertainment expense $46.25, and miscellaneous expense $32.00.

On July 10, Setterstrom increased the fund from $100 to $130. Prepare journal entries for Setterstrom Company