Prepare the Journal Entries for the Following Petty Cash Transactions

Prepare the journal entries for the following petty cash transactions of Allen Coffee Shop.
$\begin{array}{|l|l|}\hline\text { Sept. 10 }&\text { Established a petty cash fund with a } \$ 300 \text { balance. } \\\hline \\&\text { The petty cash fund has } \$ 105 \text { in cash and } \$ 200 \text { in petty } \\&\text { cash tickets there were issued to pay for Delivery Expense } \\&\$115 \text { ) and Postage Expense ( } \$ 85 \text { ). Replenished the fund } \\\text { Sept. } 31&\text { and recorded the expenditures. }\\\hline \text { Oct. } 1 5&\text { Decreased the balance of the petty cash fund to } \$ 250 \\\hline\end{array}$