T. L. Jones Trucking Services establishes a petty cash fund on April 3 for $200. By the end of April, the fund has a cash balance of $97. The company has also issued a credit card and authorized its office manager to make purchases. Expenditures for the month include the following items:
Utilities (credit card) $435
Entertainment (petty cash) 44
Stamps (petty cash) 59
Plumbing repair services (credit card) 630

Required:
1. Record the establishment of the petty cash fund on April 3.
2. Record credit card expenditures during the month. The credit card balance is paid in full on April 30.
3. Record petty cash expenditures during the month.