The following petty cash transactions of Green Golf Equipment occurred in May:

May $1$ Established a petty cash fund with a $$200$ balance

May $31$ The petty cash fund has $$18$ in cash and $$180$ in petty cash tickets that were issued to pay for Office Supplies $($$$81),$ Delivery Expense $($$$36),$ Postage Expense $($$$54)$ and Miscellaneous Expense $($$$9).$ The petty cash custodian replenished the fund and recorded the expenses.

Prepare journal entries. $($Record debits first, then, credits. Select the explanation on the last line of the journal entry table.$)$

Journalize the establishment of the petty cash fund

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$May $1],[,,,],[,,,],[,,,],[2,,,]]$

Journalize the replenishment of the fund

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$May $31,,,]]$