The following Petty Cash transactions took place at Ceraves during the month of August (ignore GST):

1 August	Established a petty cash float for $250
31 August	Petty Cash count confirmed balance of $61.80 remaining
	Receipts for the following presented for the month of August:
	Staff Amenities	$	38.80
	Taxi Fares	$	72.00
	Postage	$	77.40

REQUIRED:

Prepare journal entries for:

1. Establishment of the Petty Cash fund
2. Reimbursement of Petty Cash for August expenses