The Crown Company established a petty cash fund of $600 for incidental expenditures on January 2, 2007. At the end of the month the count of cash on hand indicated that $57.35 remained in the fund. A sorting of petty cash vouchers disclosed that the following expenses had been incurred during the month, and the fund was replenished.
Postage expense ......... $250.40
Office supplies expense ...... 165.90
Miscellaneous expense ....... 119.05

Required
Prepare the journal entries necessary to record the Crown Company’s petty cash transactions during the month of January 2007.