8. The following petty cash transactions of Garfield Golf Equipment occurred in May May 1 Established a petty cash fund with a $350 balance. 31 The petty cash fund has $29 in cash and $314 in petty cash tickets that were issued to pay for Office Supplies ($215), Delivery Expense ($34), Postage Expense ($57) and Miscellaneous Expense ($8). The petty cash custodian replenished the fund and recorded the expenses. Journalize the establishment of the petty cash fund. Date Accounts and Explanation Debit Credit May 1 Journalize the replenishment of the fund. Date Accounts and Explanation Debit Credit May 31