A compuny estabishes a $400 petty cash fund on August 3 to pay for minor cash expenditures. The fund is replenished at the end of each month. At the end of August, the fund contains $40 in cash and the following receipts: 36. Delivery fees Plambing maintenanoe Postage Flowers for the office 3100 70 40 50 Record the establishment of the petty cash fund on August 3, the expenditures of the fund, and replenishment on August 31. 37. What is the purpose of the statement of cash flows? List the three major categories of cash flows and give an example of a cash transaction for each category