Blue Spruce Company established a petty cash fund on May 1 for $110. The company reimbursed the fund on June 1 and July 1 with the following results. June 1: Cash in fund $3.45 July 1: Cash in fund $3.55. Receipts: delivery expense $29.20, postage expense $37.75, and miscellaneous expense $37.60. Receipts: delivery expense $19.80, entertainment expense $49.25, and miscellaneous expense $37.40. On July 10, Blue Spruce increased the fund from $110 to $140. Prepare journal entries for Blue Spruce Company for May 1, June 1, July 1, and July 10. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 2 decimal places, e.g. 52.75.)
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