A Company Established a Petty Cash Fund in February of the Current

A company established a petty cash fund in February of the current year and experienced the following transactions affecting the fund during February:
$\begin{array}{|c|c|l|}\hline \text { Feb. } & 1 & \text { Established a } \$ 250 \text { petty cash fund. } \\\hline & 5 & \text { Paid } \$ 55 \text { to acquire office supplies. } \\\hline & 8 & \text { Reimbursed the company controller for } \$ 30 \text { spent on beverages for recruits. } \\\hline & 18 & \text { Paid } \$ 45 \text { for postage. } \\\hline & 20 & \text { Paid } \$ 65 \text { for C.O.D. charges on merchandise inventory. } \\\hline & 25 & \text { Paid } \$ 50 \text { for janitorial services. } \\\hline & 28 & \begin{array}{l}\text { When sorting the petty cash receipts to replenish the fund, the custodian noted } \\\text { that there was } \$ 245 \text { in receipts and } \$ 10 \text { cash remaining. Also, a decision was } \\\text { made to reduce the fund to } \$ 200 \text { in total. }\end{array} \\\hline\end{array}$

Prepare the journal entry to reimburse the fund and to reduce its amount on February 28.