Capital imigation has only a General Joumal in its accounting system and uses it to record ali transactions. However, the company recently set up a petty cosh fund to facilitate poyments of small items. The following petty cash transactions were noted by the petty cashier as occurring during Apri 2023: Apr. 1 heceived a coppany cheque for $218 to establish the petty cash fund. 15 Received a company cheque to replenish the fund for the following expenditures ade since 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 563 to the County Coler for an advertisenent in the newspaper. e. Discovered that $16 reasined in the petty cash box. 30 The petty cashier noted that $168 remained in the fund and decided that the April 15 increase in the fund was too large. Therefore, a cospany cheque was issued to noplenish the fund for the following expenditures ade since April is and to reduce the fund to $230. f. Purchased office supplies for 962 . g. Reinbursed office nanager for business auto, $37. h. Paid $10 courier charges to deliver merchandise to a custocer. Prepare journal entries to record the establishment of the fund on Apni 1 and its replenishments on April 15 and April 30