Z-Mart established a petty cash fund in February of the current year and the following transactions affecting the fund occurred:

Feb	1	Established a $250 petty cash fund.
	5	Paid $55 to replenish office supplies.
	8	Gave $30 to company controller for business lunch with
		customers.
	18	Paid $45 for postage.
	20	Paid $65 C.O.D. charges on merchandise inventory, terms FOB shipping point.
	25	Paid $50 for janitorial services.
	28	When sorting the petty cash receipts in order to replenish the fund, the
		custodian noted that there was $245 in receipts and $10 cash.
		Additionally, a decision was made to reduce the fund to $200.

Prepare the journal entries to establish the fund, reimburse the fund and to reduce its amount on February 28.