Capital Irrigation 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 facilitate payments of small items. The follow- ing petty cash transactions were noted by the petty cashier as occurring during April 2023: repd Received a company cheque for $300 to establish the petty cash fund. Received a company cheque to replenish the fund for the following expenditures made since April 1 and to 15 increase the fund to $400. a. Paid $82 for janitorial service. b. Purchased office supplies for $78.15. c. Purchased postage stamps for for $25.00. d. Paid $92.50 to The County Crier for an advertisement in the newspaper. e. Discovered that $24.35 remained in the petty cash box. The petty cashier noted that $244.95 remained in the fund and decided that the April 15 increase in the fund too large. Therefore, a company cheque was issued to replenish the f fund for the following expenditures made 30 was since April 15 and to to reduce the fund to $350. to OT0 for $9465. f. Purchased office supplies g. Reimbursed office manager for business auto, $45.60 h. Paid $14.80 courier charges to deliver merchandise to a customer. Apr. Required Prepare journal entries to record the establishment of the fund on April 1 and its replenishments on April 15 and April 30. Analysis Commponent: Explain how the company's financial statements would be affected if the pety cash fund were not replenished and no entry were made on April 30. (Hint: The amount of office supplies that appears on a balance sheet is determined by a physical count of the supplies on hand)