Consider the following events:
1. A petty cash fund of $250 was established on April 1, 2013.
2. Employees were reimbursed when they presented petty cash vouchers to the petty cash custodian.
3. On April 30, 2013, the petty cash fund contained vouchers totaling $214.85 plus $32.15 of currency.

Required
Answer the following questions:
a. How did the establishment of the petty cash fund affect (increase, decrease, or have no effect on) total assets?
b. What is the amount of total petty cash expenses to be recognized during April?
c. When are petty cash expenses recognized (at the time of establishment, reimbursement, or replenishment)?