Stephanie Jo Company Established a Petty Cash Fund of $300 $\quad$

Stephanie Jo Company established a petty cash fund of $300 on May 1.At the end of the month,the petty cash fund has $42 in cash and receipts for postage,$39; entertainment,$146; and office supplies of $70.
Prepare the needed journal entries,recording any discrepancy in the cash short and over account.

$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Journal }$
$\begin{array}{|l|c|r|r|r|}\hline \text { Date } & {\text { Description }} & \begin{array}{r}\text { Post. } \\\text { Ref. }\end{array} & \text { Debit } & \text { Credit } \\\hline \\\hline \\\hline & & & & \\\hline \\\hline \\\hline \\\hline \\\hline \\\hline\end{array}$