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

A company established a petty cash fund in November of the current year and experienced the following transactions affecting the fund during November:
$$\begin{array} { | c | l | } \hline \text { Nov. } 1 & \text { Established a } \$ 200 \text { petty cash fund. } \\\hline 5 & \text { Paid } \$ 55 \text { to acquire office supplies. } \\\hline 8 & \begin{array} { l } \text { Reimbursed the company controller for } \$ 30 \text { spent on beverages for } \\\text { recruits (entertainment expense). }\end{array} \\\hline 18 & \text { Paid } \$ 45 \text { for postage. } \\\hline 20 & \begin{array} { l } \text { Paid } \$ 25 \text { for } \text { C. } O . D \text {. charges on merchandise inventory, terms FOB } \\\text { shipping point. }\end{array} \\\hline 25 & \text { Paid } \$ 40 \text { for janitorial services. } \\\hline 28 & \begin{array} { l } \text { When sorting the petty cash receipts to replenish the fund, the custodian } \\\text { noted that there was } \$ 10 \text { cash remaining. }\end{array} \\\hline\end{array}$$
Prepare the journal entries to establish the fund on November 1 and to reimburse the fund on November 28.