Alanda Murray Bookkeeping Services has only a general journal in its accounting system and uses it to record all the transactions. However the company recently set up a petty cash fund for payment of small items. The following petty cash tranactions were noted by the petty cashier as occurring during March. 

Mar. 01 Received a company cheque for $250 to establish a petty cash fund. 

31 Received a company cheque to replenish the fund for the following expenses: Purchases made since March 1: 

a. Purchased office supplies, $63.50 

b. Purchased postage stamps, $45 

c. Paid $75 for cleaning services 

d. Paid $40 for donation to United Way 

e. Paid $5.75 for parking 

31 Counted the petty cash remaining, which totalled $16.25. 

Required 

Prepare journal entries to record the establishment of the fund on March 1 and its replenishment on April 1.