Capital Imigation has only a General Journal in its accounting system and uses it to record all transactions. However, the company recently set up a petty cash fund to faciltate payments of small ttems. The following petty cash transactions were noted by the petty cashier as occurring during April 2023 . Apr. 1 Received a conpany cheque for s3ee to establish the petty cash fund. 15 Received a company cheque to replenish the fund for the following expenditures made since April 1 and to increase the fund to stee. a. Paid \$82 for janitorial service. b. Purchased office supplies for $78.15. c. Purchased postage stamps for $25,00. d. Paid 592.50 to The county crier for an advertisement in the newspaper. c. Discovered that $24.35 remained in the petty cash box. 3e The petty cashier noted that $244,95 remiained in the fund and decided that the April 15 increase in the fund was too large. Therefore, a conpany cheque was 1s5ued to replenish the fund for the following expenditures nade since April 15 and to reduce the fund to 5350 . 7. Purchased office supplies for $94.65. . Reimbursed office nanager for business auto, $45.60. h. Paid 514. se courier charges to deliver merchandise to a custorer. Prepare joumal entries to record the establishment of the fund on April 1 and its replenishments on April 15 and Apri 30 . (Round your enswers to 2 decimel plecesil