Journalize the entries to record the following:
June 1 Established a petty cash fund of $200.
30 The amount of cash in the petty cash fund is now $57. The fund is replenished based on the following receipts: postage, $25; entertainment, $100; and miscellaneous, $20. Record any missing funds in the cash short and over account.
Journal 
Definitions:
Net Income
The total profit of a company after all revenues, gains, expenses, and losses have been accounted for.
Average Rate of Return
A financial metric used to evaluate the profitability of an investment, calculated by dividing the average annual profit by the initial investment cost.
Present Value Factors
Numerical factors used in calculating the present value of a future amount, considering the time value of money.
Internal Rate of Return
The discount rate that makes the net present value of all cash flows (both positive and negative) from a particular project or investment equal to zero.
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