Capital Irngation has only a General Journal in its accounting system and uses it to record alf transactons. However, the company recently set up a petty cash fund to facilitate payments of small items. The following petty cish transacions were noted by the petty cashier as occurring during April 2023 . Apr. 1 Received a company cheque for $210 to establish the petty cash fund. 15 Received a conpany cheque to replenish the fund for the following expenifitures aade since April 1 ad to increase the furd to $270. a. Paid $55 for janitorial service. b. Purchased office supplies for $65. c. Purchased postage stamps for \$17. d. Paid 863 to The County crier for an advertiseant in the newspaper. e. Discovered that $16 remained in the petty cash box. 30 The petty cashier noted that, $168 realined in the fund and decided that the Aprl1 is increase in the futul eas too large. Therefore, a conpany cheque Fas issued to replenish the fund for the following expenditures made sinire fupili is and to reduce the fund to 5210 . f. Purchased office supolies for $62. 4. Penintursed office eanagen for business auto, $30. h. Paid $18 courier charges to deliver aerchandise to a custoeer. Prepare journal entries to record the establishment of the fund on April 1 and its replenishinents on April 15 and Apri 30