Barton Corporation completed the following petty cash transactions during March, 2014. March 1: Drew an $800.00 cheque, cashed it, and gave the proceeds and the petty cash box to Kimberly Fisher, the petty cashier. March 3: Paid $125.30 for janitorial services. March 5: Paid $126.05 courier charges to deliver merchandise to a customer. March 7: Paid $154.15 for minor computer repairs. March 9: Paid $146.55 for janitorial services. March 11: Purchased paper for office copier, $143.90. March 31: Kimberly Fisher sorted the petty cash receipts by accounts affected and exchanged them for a cheque to reimburse the fund for expenditures. However, there was only $102.00 in cash in the fund. In addition, the size of the petty cash fund was decreased to $700.00. 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). Date General Journal Account/Explanation F Debit Page GJ1 Credit b) Enter the journal entry to to record the reimbursement and the increase/decrease of the fund. Enter an appropriate description, and enter the date in the format dd/mmm (ie. 15/Jan). Date General Journal Account/Explanation Page GJ1 F Debit Credit