4 Capital Irrigation has only a General Journal in its accounting system and uses it to record all transactions. However, the company recently set up a petty cash fund to facilitate payments of small items. The following petty cash transactions were noted by the petty cashier as occurring during April 2020: 01:12.01 Apr. 1 Received a company cheque for $280 to establish the petty cash fund. 15 Received a company cheque to replenish the fund for the following expenditures made since April 1 and to increase the fund to $360. a. Paid $73 for janitorial service. b. Purchased office supplies for $72. c. Purchased postage stamps for $24. d. Paid $91 to The County Crier for an advertisement in the newspaper. e. Discovered that $23 remained in the petty cash box. 30 The petty cashier noted that $209 remained in the fund and decided that the April 15 increase in the fund was too large. Therefore, a company cheque was issued to replenish the fund for the following expenditures made since April 15 and to reduce the fund to $320. 1. Purchased office supplies for $90. g. Reimbursed office manager for business auto, $44. h. Paid $17 courier charges to deliver merchandise to a customer. Prepare journal entries to record the establishment of the fund on April 1 and its replenishments on April 15 and April 30. View transaction list Journal entry worksheet 1 2 3 Record to establish fund