$xYZ$ Limited records all its transactions through the general journal. On April $1,$ the company decided to set up a petty cash fund to facilitate small item purchases. The following petty cash transactions occurred in April.

April $1-$ fund set up $$350.$

April $30-$ fund replenished for the following transactions: Cleaning

Services $-$ $$92\mathrm{.}00$; parking $-$ $$15\mathrm{.}00$; entertainment $-$ $$103\mathrm{.}15$; postage $$25\mathrm{.}00$; and advertising $-$ $$92\mathrm{.}50.$ On April $30$th the balance of cash in the petty cash fund was $$34\mathrm{.}35.$

Required:

Prepare journal entries to record the establishment of the petty cash fund on April $1^{st}$ and the replenishment of the fund on April ${30}^{th}.$ EXPLANATIONS FOR JOURNAL ENTRIES ARE REQUIRED.