Capital lrigation has only a General Joumal in its accounting system and uses it to record all transactions. However, the company recently set up a petty cash fund to facilitete poyments of small items. The following petty cash transactions were noted by the petty cashier as occurring dunng April 2023 Aor. 1 Received a coepary cheque for $210 to establish the petty cash fund. 15 Heceived a company cheque to replenish the fund for the following expenditures ande since Aori1 1 and to inereas the fient to $270. a. Paid 155 for janitortal service. b. Purchased office supplies for Sis. c. Purchased postage staegs for \$17. d. Paid 463 to The County Crien for an advertisanent in the newpaper. 2. Discovered that $16 reaalned in the petty cash bos. 30 The petty cashier noted that \$16e reasined in the fund and decided that the Apeil 15 increase in the fund was tion lurig. Therefore, a cospary cheque Fas issoed to replenish the fund for the folloming expenditures wade since Aeril 15 and to 7. Furchased office supplies for 562 . 8. Reiobarsed affice manager for basiness aute, $30. h. Paid $10 courier charges to deliver eerchandise to a custoner. Prepare journal entries to record the establishment of the fund on April 1 and its replenishments on Apnil 15 and Apil 30