The petty cash fund of Western Glass Company contained the following items on November 30, 2011:

Currency and coins $ 23

Receipts for the following

expenditures Delivery charges $42

Office supplies $50

Restaurant receipt for entertaining a customer $110 $202

An I.O.U. from an employee $25

Total $250

The petty cash fund was established on November 1, 2011, with a transfer of $250 from cash to the petty cash account.

Prepare the journal entries to establish the petty cash account and to replenish the fund at the end of November.