3. A company established a petty cash fund in November of the current year and experienced the following transactions affecting the fund during November: Nov. 1Established a $200 petty cash fund. Paid $55 to acquire office supplies. Reimbursed the company controller for $30 spent on beverages for 18 recruits (entertainment expense). Paid $45 for postage. 18 Paid $25 for C.O.D. charges on merchandise inventory, terms FOB shipping point. Paid $40 for janitorial services. 25 When sorting the petty cash receipts to replenish the fund, the 28 custodian noted that there was $10 cash remaining. Prepare the journal entries to establish the fund on November 1 and to reimburse the fund on November 28