The petty cash fund was established on January 1,2023 in the amount of $350.00. Expenditures from the fund as of January 31,2023, were evidenced by approved receipts for the following. Postage expense $60.00 Supplies expense 65.00 Maintenance expense 42.00 Delivery expense 58.20 Newspaper advertising 31.95 Miscellancous expense 15.75 On January 31,2019 , the petty cashier had currency and coins totalling \$55.60. Petty Cash fund was replenished with same fund size on February 01,2023. Prepare the journal entries to record the transactions related to the petty cash fund