Transactions involving the petty cash fund of Sonar Company are as follows:

Mar. 1 Established a petty cash fund of $ 750, which will be under the control of the assistant office manager.

31 Fund was replenished on this date. Prior to replenishment, the fund consisted of the following:

Coins and currency	$ 491.50
Petty cash voucher indicating disbursements for:
Postage stamps	$82.00
Suppliers money for office employees working overtime	36.00
Office supplies	32.70
Window washing service	60.00
Flowers for wedding employee	15.00
Flower for hospitalized employee	15.00
Employees IOU	15.00

Present journal entries for these transactions. Use the Cash Short and Over account for any shortage or overage in the fund.