Prepare the Journal Entries for the Following Petty Cash Transactions

Prepare the journal entries for the following petty cash transactions of City Coffee Shop.Omit explanation.
$$\begin{array} { | l | l | } \hline \text { Sept. 10 } & \text { Established a petty cash fund with a } \$ 300 \text { balance. } \\\hline & \begin{array} { l } \text { The petty cash fund has } \$ 105 \text { in cash and } \$ 200 \text { in petty cash } \\\text { tickets there were issued to pay for Delivery Expense } ( \$ 115 ) \\\text { and Postage Expense } ( \$ 85 ) \text {. Replenished the fund and }\end{array} \\\text { Sept. 30 } & \text { recorded the expenditures. } \\\hline \text { Oct. 15 } & \text { Decreased the balance of the petty cash fund to } \$ 250 . \\\hline\end{array}$$