Williams Company established a petty cash fund on May 1, cashing a check for $250. The company reimbursed the fund on June 1 with the following results. June 1: Cash in fund $64. Receipts: delivery expense $81; postage expense $39; and miscellaneous expense $62. July 1: Cash in funds $43. Receipts: delivery expense $91; entertainment expense $71; and miscellaneous expense $45. On July 10 , Williams increased the fund form $250 to $400. (b)