(Petty Cash) Ca r olyn Keene Inc. decided to establish a petty cash fund to help ensu r e internal con- trol 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 $200. 2. A summary of the petty cash expenditu r es made by the petty cash custodian as of April 10 is as follows. Delivery charges paid on merchandise purchased $60.00 Supplies purchased and used 25.00 Postage expense 33.00 I.O.U. from employees 17.00 Miscellaneous expense 36.00 The petty cash fund was replenished on April 10. The balance in the fund was $27. 3. The petty cash fund balance was inc r eased $100 to $300 on April 20. Instructions P r epa r e the journal entries to r eco r d transactions r elated to petty cash for the month of April.