8. The following petty cash transactions of Gilpin Golf Equipment occurred in May: May 1 Established a petty cash fund with a $350 balance. May 31 The petty cash fund has $33 in cash and $310 in petty cash tickets that were issued to pay for Office Supplies (\$220), Delivery Expense (\$33), Postage Expense (\$53) and Miscellaneous Expense (\$4). The petty cash custodian replenished the fund and recorded the expenses. Journalize the establishment of the petty cash fund. Journalize the replenishment of the fund