Answer:
September 1, petty cash fund is established
Dr Petty cash fund 230
  Cr Cash 230
September 10, petty cash expenses
Dr Supplies expense 53
Dr Postage expense 80
Dr Cash short and over 16
  Cr Petty cash fund 149
September 10, petty cash is replenished
Dr Petty cash fund 149
  Cr Cash 149
September 15, petty cash fund in increased
Dr Petty cash fund 90
  Cr Cash 90
 Â