On October 1, 2018, Ellington Company establishes an imprest petty cash fund by issuing a check for $200 to Erin Angelo, the custodian of the petty cash fund. On October 31, 2018, Erin Angelo submitted the following paid petty cash receipts for replenishment of the petty cash fund when there is $32 cash in the fund:
Freight-in $28
Supplies Expense 42
Entertainment of Clients 65
Postage Expense 30
Required:
a. Prepare the journal entries required to establish the petty cash fund on October 1 and the replenishment of the fund on October 31.

Dr. Freight-in                           $28

Dr. Supplies Expense             $42

Dr. Entertainment of Clients  $65

Dr. Postage Expense              $30

Dr. Cash Short/over                $3

Cr. Cash (200-32)                   $168

Explanation:

Petty cash is kept to deal with the day to day expense of the business. It is kept separate from the cash balance of the company.

To replenish the fund we, need to record the petty cash expenses  in their respective accounts and deduct the amount from petty cash account.

If the cash is short or over the balance shown in the account we also need to record it.

can your question and add a list so i can you out?