Carolyn keene, inc. decided to establish a petty cash fund to 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 $342.

2. a summary of the petty cash expenditures made by the petty cash custodian as of april 10 is as follows;
delivery charges paid on merchandise purchased $72
supplies purchased and used $37
postage expense $52
i. o.u. from employees $29
miscellaneous expense $48
the petty cash fund was replenished on april 10. the balance in the fund was $93.

3. the petty cash fund balance was increased by $112 to $454 on april 20.

required:
prepare the journal entries to record transactions related to petty cash for the month of april.