6. Swartz Company established a petty cash fund of $600 for small expenditures on January 2, 20. At the end of the month, the count of cash on hand indicated that $38.36 remained in the fund. A sorting of petty cash vouchers disclosed that the following expenses had been incurred during the month and the fund was replenished. (7 Marks) Postage Expense Office Supplies Expense Miscellaneous Expense HST Recoverable $230.60 165.90 119.05 36.09 A. Prepare the general journal entry to set up the petty cash fund on January 2, 20- B. Prepare the general journal entry at the end of the month to replenish the petty cash fund back up to $600.00. GENERAL JOURNAL PAGE DATE PARTICULARS P.R. DEBIT CREDIT