Chen Company established a $450 petty cash fund on January 1, Year 1. Required a. Is the establishment of the petty cash fund an asset source, use, or exchange transaction? Is the establishment of the petty cash fund an asset souroo, uso, or exchange transaction? b. Show 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, and FA for financing activity, Enter any decreases to account balances with a minus sign. Not all cells in the "Cash Flows" column may require an input - leave cells blank if there is no corresponding input needed.) CHEN COMPANY Statements Model Stockholders Revenue Equity Assets Liabilities Expense Net Income Cash Flow Cash Petty Cash