Whispering Winds Corp. established a petty cash fund on January 1, 2017 to increase the efficiency of accounting for small cash transactions and to improve control over many of the small expenditures it makes. The company decided to set up the imprest fund at $180 and a cheque was issued for this amount and given to the petty cash custodian. During January, the petty cash custodian made the following disbursements and placed a receipt for each in the cash box provided.

Tim Hortons coffee order for a management meeting		$18.84
Office supplies purchased		9.24
Courier charges paid		26.00
Travel advance to employee		96.00
Card, wrapping paper for gift for employee in hospital		9.27

The petty cash was replenished on January 22 when the amount of cash in the fund was $19.38. On June 30, 2017, after six months experience with the fund, management decided to increase the imprest fund to $290. (a) Prepare the journal entries to establish the petty cash fund, to reimburse it on January 22, and to increase the fund in June. (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. Record journal entries in the order presented in the problem.)