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 following petty cash transactions were noted by the petty cashier as occurring during April 2020: Apr. 1 Received a company cheque for $230 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 $300. a. Paid $61 for janitorial service. b. Purchased office supplies for $65. c. Purchased postage stamps for $19. d. Paid $71 to The County Crier for an advertisement in the newspaper. e. Discovered that $18 remained in the petty cash box. 30 The petty cashier noted that $184 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 made since April 15 and to reduce the fund to $260. f. Purchased office supplies for $70. g. Reimbursed office manager for business auto, $34. h. Paid $12 courier charges to deliver merchandise to a customer. Prepare journal entries to record the establishment of the fund on April 1 and its replenishments on April 15 and April 30.