3. Prepare two journal entries based on the following information: (10 marks) a) Record the establishment of a Petty Cash Fund - Sept 1st. b) Record the reimbursement of the Petty Cash fund on Sept 30th. On September 1, 2020, Alpaca Farms established a petty cash fund of $200. During the month Farmer Brown paid out the following amounts. a Sep 6 Sep 8 Sep 10 Sep 14 Sep 15 Purchased stamps for $40 Paid a $20 delivery charge on an outgoing package Paid $25 for public transit fares for employees on company business Purchased coffee and doughnuts for $8 for clients during a meeting Bought a package of paper for $7 for the copy machine Farmer Brown counted the fund on Sept 16 and found $105 in the petty cash box