Splish, Inc. decided to establish a petty cash fund to help ensure internal control over its small cash expenditures. The following information is available for the month of April. 1. On April 1, it established a petty cash fund in the amount of $248. 2. A summary of the petty cash expenditures made by the petty cash custodian as of April 10 , when the balance in petty cash was $12, is as follows. The company uses a periodic inventory system. 3. The petty cash fund balance was increased $112 to $360 on April 20. Prepare the journal entries to record transactions related to petty cash for the month of April. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)