Capital Irngation has only a General Journal in its accounting system and uses it to record alf 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 petty cashier as occurring during April 2023 Apr. 1 Heceived a company cheque for $210 to establish the petty cash fund. 15 Received a company cheque to replenish the fund for the following expenditures nade since Aoril 1 and to increase the fund to $27e. a. Paid 555 for janitorial service. b. Purchased office supplies for $65. c. Purchased postage stamps for $17. d. Paid 563 to The County Crier for an advertisenent in the newspapen. e. Discovered that $16 remained in the petty cash box. 3e 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 company cheque was issued to replenish the fund for the following expenditures ade since April is and to reduce the fund to $230. f. Purchased office supplies for $62. g. Reinbursed office manager for business auto, $38. h. Paid $10 courier charges to deliver merchandise to a custoser. Prepare journal entries to record the establishment of the fund on April 1 and its replenishments on April 15 and Apnit 30