Journalize the entries to record the following:
Sept. 1 Established a petty cash fund of $350.
30 The amount of cash in the petty cash fund is now $130. The fund is replenished based on the following receipts: office supplies, $116; postage, $100.
Journal 
Definitions:
Critical Thinking
The process of actively analyzing, evaluating, and synthesizing information to guide beliefs or actions.
Reflective
Characterized by deep thought, consideration, and evaluation of past experiences, often to learn from them or to make informed decisions.
Purposeful Judgments
Decisions or opinions formed with deliberate intent, often based on evaluating evidence or criteria.
Use
The act of employing something for a particular purpose or function.
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