Chen Company established a $625 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? b. Show the establishment of the petty cash fund in the following horizontal statements model: Complete this question by entering your answers in the tabs below. Show the establishment of the petty cash fund in the following horizontal statements model: Note: Enter any decreases to account balances with a minus sign. For changes on the Statement of Cash flows, indicate whether the item is an operating activity (OAA), in activity (IA), financing activity (FA), or leave the cell blank if there is no effect