Barton Corporation completed the following petty cash transactions during August, 2014 August 1. Drew a $900.00 cheque, cashed it, and gave the proceeds and the petty cash box to Hector Mendez, the petty cashier August 2: Paid $131.05 for stamps. August 4. Paid $131 60 for minor computer repairs. August 5 Paid $130.25 for an advertisement in the newspaper August 7 Paid $159.85 courier charges to deliver merchandise to a customer. August 9 Paid $140.20 for refreshments for meetings. August 11 Purchased office file folders, $127.60. August 31 Hector Mendez sorted the petty cash receipts by accounts affected and exchanged them for a cheque to reimburse the fund for expenditures. However, there was only $78.00 in cash in the fund. a) Enter the journal entry to establish the petty cash fund. Enter an appropriate description, and enter the date in the format dd/ mmm (ie. 15/Jan) General Journal Account/Explanation Page Gj1 Debit Credit Date F b) Enter the journal entry to to record the reimbursement Enter an appropriate description, and enter the date in the format dd/mmm (ie. 15 Jan) General Journal Account/Explanation Page Gj1 Credit Date F Debit