Capital Ifrigation has only a General Journal in its accounting system and uses if to record all transactions. However, the company recently set up a petty cash fund to facilitate payments of small items. The following petty cash transactions were noted by the pelty cashier as occurring during April 2023 . Apr: 1 Received a conpany cheque for $21 to establish the petty cash fund. 15. Received a conpany cheque to replenish the fund for the following expenditures ande sirice April 1 and to increase the fund to $27e. a. Paid $55 for janitorial service. b. Purchased office supplies for $65. c. Purchased postage stamps for $17. d. Paid $63 to The County Crier for an advertisenent in the newipaper. e. Discovered that $16 remained in the petty cash bax. 30. The petty cashier noted that \$168 renained in the fund and decided that the April 15 increase in the fund was too large. Therefore, a company cheque Fras issued to replenish the fund for the following expenditures nade since April 15 and to f. Purchased office supplies for 562 . g. Reimbursed office nanager for business auto, $19. h. Paid 51 courier charges to deliver aerchandise to a custoner. Prepare journal entries to record the establishment of the fund on April 1 and its replenishments on Aprit 15 and Aprit 30