On October 1, 2010, Herman Company establishes an imprest petty cash fund by issuing a check for $200 to Jill Gray, the custodian of the petty cash fund. On October 31, 2010, Jill Gray submitted the following paid petty cash receipts for replenishment of the petty cash fund when there is $55 cash in the fund: 
Instructions
Prepare the journal entries required to establish the petty cash fund on October 1 and the replenishment of the fund on October 31.
Definitions:
Self-Determination Theory
A theory of motivation proposing that people are most motivated and function optimally when they feel that they have autonomy, competence, and relatedness.
Implicit Motives
The unconscious desires, preferences, and needs that influence behavior and decision-making.
Approach Motivation
The drive to move toward, or to seek out, positive and rewarding experiences or outcomes.
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