8. The following petty cash transactions of Gilmore Golf Equipment occurred in May Barvy 1Established a petty cash fund with a $300 balance. 31 The petty cash fund has $29 in cash and $268 in petty cash tickets that were issued to pay for Office Supplies ($163), Delivery Expense (S38), Postage Prepare journal entries. (Record debits first, then, credits. Select the explanation on the last line of the journal entry table.) 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