Swifty Corporation uses an imprest petty cash system. The fund was established on March 1 with a balance of $110. During March, the following petty cash receipts were found in the petty cash box.

Date		Receipt No.		For		Amount
3/5		1		Stamps		$38
7		2		Freight-Out		20
9		3		Miscellaneous Expense		14
11		4		Travel Expense		23
14		5		Miscellaneous Expense		8

The fund was replenished on March 15 when the fund contained $5 in cash. On March 20, the fund was increased to $195. Journalize the entries in March that pertain to the operation of the petty cash fund. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)