Chen Company established a $1, 350 petty cash fund on January 1. 2016. Required Is the establishment of the petty cash fund an asset source, use, or exchange transaction? Asset source Asset use Asset exchange Record the establishment of the petty cash fund in a horizontal statements model like the following one: (In the Cash Flow column, use the initials OA to designate operating activity. IA for investing activity, FA for financing activity, and NA for not affected. Enter any decreases to account balances with a minus sign.)