CigaBox Inc., established a $150 petty cash fund on April 3. On April 30 there was $23 in cash in the fund and bills/receipts for the following expenditures: Transportation-in, $64; Store supplies, $49; and Contributions expense, $10. The petty cashier could not account for the shortage in the fund. CigaBox Inc. uses the perpetual inventory system. a) Prepare the general journal entry to establish the fund. b) Prepare the general journal entry to replenish the fund and reduce it to $100