ABC Inc. completed the following petty cash transactions during January and February in 2014: January 1 : Drew a $300.00 cheque, cashed it, and gave the proceeds and the petty cash box to Bob Delgado, the petty cashier. January 7 : Paid $48.20 for postage expenses. January 13 : Paid $33.85 for minor computer repairs. January 16 : Purchased office supplies for $49.05, to be used this month. January 21 : Paid $24.90 COD charges on merchandise purchased for resale (assume a perpetual inventory system). January 22 : Paid $49.00 for janitorial services. January 31 : Bob Delgado sorted the petty cash receipts by accounts affected and exchanged them for a cheque to reimburse the fund for expenditures. However, there was only $91.00 in cash in the fund. February 9 : Paid $21.10 courier charges to deliver merchandise to a customer. February 9 : Paid $41.85 for janitorial services. February 16 : Paid $40.75 to mail a contract to a client. February 19 : Purchased paper for the office copier, $24.40, to be used this month. February 28 : Bob Delgado sorted the petty cash receipts by accounts affected and exchanged them for a cheque to reimburse the fund for expenditures. There was $171.90 in cash in the fund. Prepare three journal entries: one to establish the petty cash fund, the second to record the reimbursement of the fund at the end of the first month, and the last to record the reimbursement of the fund at the end of the second month. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (ie. January 15 would be 15/Jan)