The following transactions relate to the petty cash fund of Jarvis Wrecking Company:

Apr.1The petty cash fund is set up with a $350 cash balance.

Apr 19Because the money in the fund is down to $70.20, the fund is replenished. Petty cash vouchers are as follows:

Flowers for hospitalized employee

(miscellaneous expense)

$84.38

Postage stamps

135.00

Office supplies

46.71

Apr 30 The cash in the fund is $193.07. The fund is replenished to include petty cash payments in this period's financial statements. The petty cash vouchers are for the following:

Transportation in

$64.12

Office supplies

92.81

May1 The petty cash fund balance is increased to $400.

How do I prepare the journal entries to record these transactions, journal entries to record establishment, reimbursement, and increase of petty cash fund