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Pharoah, Inc. decided to establish a petty cash fund to help ensure internal control over its small cash expenditures. The following information is available for the month of April. 1. On April 1. it established a petty cash fund in the amount of $267. 2. A summary of the petty cash expenditures made by the petty cash custodian as of April 10 is as follows: $75 40 Delivery charges paid on merchandise purchased Supplies purchased and used Postage expense L.O.U. from employees Miscellaneous expense 48 32 51 The petty cash fund was replenished on April 10, The balance in the fund was $11. 3. The petty cash fund balance was increased $115 to $382 on April 20, Prepare the journal entries to record transactions related to petty cash for the month of April, no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically Indented when the amount is entered. Do not indent manually) Prepare the journal entries to record transactions related to petty cash for the month of April. (if no entry is required, select "No Entry for the account titles and enter for the amounts Credit occount titles are automatically Indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit April 1 Petty Cash 267 Cash 267 April 10 Freight-in 75 Supplies Expenses 40 Postage Expense 48 32 Miscellaneous Expenses 51 Cash Over and Short Cash April 20 Petty Cash Cash