5. On May 1, 2018, Big M Auto Parts created a Petty Cash Fund with an initial balance of S200. During May, the Fund Custodian, Jim DeMarlo, signed the following Petty Cash tickets: Ticket # Account Charged Postage Expense Entertainment Expense Office Expense Office Expense Entertainment Expense Amount Postage Pizza Envelopes S22 $30 S13 $17 $88 Copies Dinner for Client At the end of May, the Petty Cash fund contains these tickets plus $40 cash. Required: a. Journalize the creation of the Petty Cash Fund b. Journalize the replenishment of the Petty Cash Fund