The Devlin Company wants you to establish a petty cash fund and replenish it at the end of the month.

You are provided with the following amounts:

02-Jul $200 petty cash fund is established

31-Jul These vouchers existed

Donations $30

Postage $5

Supplies $ 21

Miscellaneous $ 16

Entertainment $135

There was $13.00 remaining in the fund on July 31

Required:

Record the entry to create the fund, and to replenish, then one to increase the fund by $50.