Austin Company established a petty cash fund by issuing a check for $286 and appointing Steve Mack as petty cash custodian. Mack had vouchers for the following petty cash payments during the month. Stampa Miscellaneous items Employee supper money Taxi fare Window-washing service There was $20 of currency in the petty cash box at the time it was replenished. $50 24 65 45 81 Required a. Show the effects of the following events on the financial statements using a horizontal statements model: (1) establish the fund, (2) reimburse employees, (3) recognize expenses (4) replenish the fund. In the Statement of Cash Flows 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. b. Identify the events depicted in Requirement a as asset source (AS), asset use (AU), asset exchange (AE), or claims exchange (CE).