\( A P-17 B \lcm{L O} 10-4 \) On April 1, 2022, Clayton Company established a petty cash fund of $200. During the month the custodian paid out the following amounts. Apr 6 Purchased stamps for $40 Apr 8 Paid a $20 delivery charge on an outgoing package Apr 10 Paid $25 for public transit fares for employees on company business Apr 14 Purchased coffee and doughnuts for $8 for clients during a meeting Apr 15 Bought a package of paper for $7 for the copy machine The custodian counted the fund on April 16 and found $105 in the petty cash box. Required a) Prepare the journal entry to record the establishment of the fund. Cash and internal Controls b) Prepare the journal entry to record the reimbursement of the fund on April 16,2022