B. Beginning January 2022, WMA Enterprise has established a petty cash fund for its small expenditures. The following transactions took place during the month: Date 2 Jan. 31 Jan. Transactions Established a RM300 petty cash fund with cash withdrawn from the company's current account. The petty cash fund has RM12 remaining and is replenished. Expenditures during the month were RM80 for freight-in, RM65 (meals), RM40 (postage), RM75 (amenities) and RM25 (parking). REQUIRED: Prepare the journal entries for the above transactions. (5 Marks)