The petty cash fund of Western Glass company contained the following items on November 30, 2013

Currency and coins $23

Receipts for the following expenditures:

Delivery Charges $42

Office Supplies 50

Restaurant receipt for entertaining 110 202

An I.O.U. from employee 25

Total $250

the petty cash found was established on november 1, 2013, with a transfer of $250 from cash the petty cash account.

Prepare journal entires to:

1. estabish the petty cash account and

2. replenish the fund at the end of November