Fresno Co. establishes a $350 petty cash fund on January 1. On January 8, the fund shows $140 in cash along with receipts for the following...

Fresno Co. establishes a $350 petty cash fund on January 1. On January 8, the fund shows $140 in cash along with receipts for the following expenditures: postage, $67; transportation-in, $35; delivery expenses, $52; and miscellaneous expenses, $56. Fresno uses the perpetual system in accounting for merchandise inventory. Prepare journal entries for the following