On June 1, CWA Enterprises established a petty cash fund for $250. On June 30, the fund's custodian prepares a report showing $76.25 in cash remaining and receipts of $36.50 for postage, $76.45 for office supplies, and $60.80 for miscellaneous items. The custodian presents the report to the company accountant, who replenishes the fund.
Required
Prepare all necessary journal entries for the month of June.