A small company maintains a petty cash fund for minor expenditures. In February and March 2014, the following transactions took place:
a. The fund was established in the amount of $200.00 on Feb. 1 from the proceeds of check no. 2717.
b. On Feb. 28, the petty cash fund had cash of $30.92 and the following receipts on hand: postage, $80.00; supplies, $49.88; delivery service, $24.80; and rubber stamp, $14.40. Check no. 2748 was drawn to replenish the fund.
c. On March 31, the petty cash fund had cash of $44.12 and these receipts on hand: postage, $68.40; supplies, $65.68; and delivery service, $12.80. The petty cash custodian could not account for the shortage. Check no. 2897 was drawn to replenish the fund.
Prepare the journal entries necessary to record each transaction.