E7-13 Operation Recycle in Seattle created a $500 imprest petty cash fund. During the first month of use, the fund custodian authorized and signed petty cash tickets as follows: Petty Cash Ticket No. Item Account Debited Amount 1 Delivery of pledge cards to donors Delivery Expense $22.19 2 Mail package Postage Expense 52.80 3 Newsletter Supplies Expense 34.14 4 Key to closet Miscellaneous Expense 2.85 5 Wastebasket Miscellaneous Expense 13.78 6 Computer diskettes Supplies Expense 85.37 Required 1. Make the general journal entries that

(a) first create the petty cash fund and

(b) show its replenishment. Include explanations. 2. Describe the items in the fund immediately before replenishment. 3. Describe the items in the fund immediately after replenishment.