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 2023 : Apr. 1 Received a company cheque for $290 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 $380. a. Paid $77 for janitorial service. b. Purchased office supplies for $72. c. Purchased postage stamps for \$25. d. Paid 595 to The County Crier for an advertisenent in the newspaper. e. Discovered that $24 renained in the petty cash box. 30 The petty cashier noted that 5222 remained in the fund and decided that tho 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 $340. f. Purchased office supplies for $94. g. Reiebursed office manager for business auto, $46. h. Paid $18 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