104 Petty Cash Transactions E9A. A small company maintains a petry cash fund for minor expenditures. In February and March 2014, the following transactions took place: a. The fund was established in the amount of $200.00 on Feb. 1 from the proceeds of check no. 2717 b. On Feb. 28 , the petry cash find had cash of $30.92 and the following receipts on hand: postage, $80.00; supplies, $49.88; delivery service, $2.4.80; and rubber stamp. $14.40. Check no. 2748 was drawn to replenish the fiand. c. On March 31, the petty cash fund had eash of $44.12 and these receipts on hand: postage, 56],40; supplies, $65.68; and delivery service, $12.80. The petry cash cus: tontian could not Aceount for the shortage, Check iso, 2897 was drawn to repleaish the find: Prepare the joumal entries necessary to record cach transction