Capital Itrigation has only a General Joumal in its accounting system and uses it to record all transictions, 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 15 Heceived a company chequen to replenish the fund for the following expendituries made since April 1 ataid to increasin the find to s400: b. Purchased office supplies for \$78.15. c. Purchased postage stasps fon $25,00. d. Paid 192.50 to the coumty crier fon an advertisenent in the nenspaper. e. Discovered that $24,35 reained in the petty cash tiox. 30. The petty cashier noted that $244,95 remained in the fund and decided that the Agril 15 increase in the fund was too larpe. Therefore, a conpany cheque was issued to replenish the fund for the followire expenditures made since herli is and to f. Purchased office wepties for $24.65. 1t. Reinbursed office manager for business auto, $45,c0. h. Paid 114. 1 io courier charies to deliver merchandise to a custoeer. Prepare journal entries to record the establishment of the fund on April 1 and its replenishments on April 15 and Aprit 30 . (Round your answers to 2 decimal ploces.)