A company established a \(\$ 100\) petty cash fund on April 10. On April 30, there was \(\$ 26.60\) in cash in the fund and receipts for these expenditures: transportationin, \(\$ 12.25\); miscellaneous general expenses, \(\$ 22.70\); and office supplies, \(\$ 35.45\). The petty cashier could not account for the \(\$ 3\) shortage in the fund. Give in general journal form

(a) the entry to establish the fund and

(b) the April 30 entry to reimburse the fund and reduce it to \(\$ 75\).