Setterstrom Company established a petty cash fund on May 1, cashing a check for $105. The company reimbursed the fund on June 1 and July 1 with the following results.

June 1: Cash in fund $3.20.		Receipts: delivery expense $27.50, postage expense $36.50, and miscellaneous expense $35.15.
July 1: Cash in fund $3.10.		Receipts: delivery expense $21.90, entertainment expense $52.20, and miscellaneous expense $27.80.

On July 10, Setterstrom increased the fund from $105 to $135. 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.)