Austin Co. established a petty cash fund by issuing a check for exist300 and appointing Steve Mack as petty cash custodian. Mack had vouchers for the following petty cash payments during the month: There was exist21 of currency in the petty cash box at the time it was replenished. a. Prepare all general journal entries necessary to (1) establish the fund, (2) reimburse employees, (3) recognize expenses, and (4) replenish the fund. b. Explain how the Cash Short and Over account required in this case will affect the income statement. c. Identify the event depicted in each journal entry recorded in Requirement a as asset source (AS), asset use (AU), asset exchange (AE), or claims exchange (CE). d. Record the effects of the events in Requirement a on the financial statements using a horizontal statements model like the following one. In the Cash Flow column, indicate whether the item is an operating activity (OA), investing activity (IA), or financing activity (FA). Use NA to indicate that an account was not affected by the event