Setterstrom Company established a petty cash fund on May 1, cashing a check for $115.00. The company reimbursed the fund on June 1 and July 1 with the following results.

|June 1|Cash in fund $3.00|Receipts: delivery expense $27.25|Postage expense $37.50|Miscellaneous expense|$44.35

|July 1|Cash in fund $5.75|Receipts: delivery expense $19.00|Entertainment expense $47.00|Miscellaneous expense|$43.25

On July 10, Setterstrom increased the fund from $115.00 to $145.00.

Prepare journal entries for Setterstrom Company.

Do not copy from Chegg and give complete answer with explanation