A company established a \(\$ 125\) petty cash fund on May 1. Two weeks later, on May 15, there was \(\$ 9.95\) in cash in the fund and receipts for these expenditures: postage, \(\$ 26.40\); transportation-in, \(\$ 20.50\); miscellaneous general expenses, \(\$ 33\); and office supplies, \(\$ 35.15\).

(a) Give in general journal form the entry to establish the fund and

(b) the entry to reimburse it on May 15.

(c) Assume that since the fund was exhausted so quickly, it was not only reimbursed on May 15 but also increased in size to \(\$ 175\). Give the entry to reimburse and increase the fund to \(\$ 175\).