Setterstrom Company established a petty cash fund on May 1, cashing a check for $110. The company reimbursed the fund on June 1 and July 1 with the following results. June 1: Cash in fund $3.45. Receipts: delivery expense $29.20, postage expense $37.75, and miscellaneous expense $37.60. July 1: Cash in fund $3.55. Receipts: delivery expense $19.80, entertainment expense $49.25, and miscellaneous expense $37.40. On July 10, Setterstrom increased the fund from $110 to $140. Prepare journal entries for Setterstrom Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.)