$ 39 1. A company established a $400 petty cash fund by issuing a check to the custodian on October 1. On October 15, the petty cash fund was replenished and increased to $1,000 in total. The contents of the petty cash fund at the time of the October 15 replenishment were: Currency and coins $ 12 Petty cash receipts for: Transportation-in for inventory. Delivery expense.. 138 Repairs to office equipment 47 Postage Entertainment of customers 53 Total $ 403 Prepare the general journal entries to record the establishment of the petty eash fund, the reimbursement of the fund and the increase of the petty fund on October 15. 114 391