8. Journalize the entries to record the following: Jan 1 Established a petty cash fund of $500.00 Jan 31 The amount of cash in the petty cash fund is now $123.00. The fund is replenished based on the following receipts: office supplies, $215.00; selling expenses, $168.00. 9. On January 2nd Mega Sales decides to establish a $100.00 Petty Cash Account to relieve the burden on accounting. On January 10th the petty cash fund has receipts for mail and postage of $37.50, contributions and donations of $14.75, meals and entertainment of $36.25 and $11.25 in cash. On January 11th Mega Sales decides to increase petty cash to $200.00. Journalize the above transactions