Dane Co. establishes a $200 petty cash fund on January 1. One week later, the fund shows $28 in cash along with receipts for the following expenditures: postage, $64; transportation-in, $19; deliv¬ ery expenses, $36; and miscellaneous expenses, $53. Dane uses the perpetual system in accounting for merchandise inventory. Prepare journal entries to (1) establish the fund on January 1, (2) reim¬ burse it on January 8, and (3) both reimburse the fund and increase it to $500 on January 8, assum¬ ing no entry in part 2.