Setterstrom Company established a petty cash fund on May 1, cashing a check for $100. The company reimbursed the fund on June 1 and July 1 with the following results.
June 1: Cash in fund $1.75. Receipts: delivery expense $31.25; postage expense $39.00; and miscellaneous expense $25.00.
July 1: Cash in fund $3.25. Receipts: delivery expense $21.00; entertainment expense $51.00; and miscellaneous expense $24.75.
On July 10, Setterstrom increased the fund from $100 to $130.

Instructions
Prepare journal entries for Setterstrom Company for May 1, June 1, July 1, and July 10.