8. The following petty cash transactions of Green Golf Equipment occurred in May: \begin{tabular}{ll} \hline May 1 & Established a petty cash fund with a $200 balance. \\ May 31 & The petty cash fund has $18 in cash and $180 in petty cash tickets that were issued to pay for Office Supplies (\$81), \\ & Delivery Expense ($36), Postage Expense ($54) and Miscellaneous Expense (\$9). The petty cash custodian \\ & replenished the fund and recorded the expenses. \end{tabular} 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. Journalize the replenishment of the fund