Copital frrigation has only a General Jourfal in its accounting system and uses it to record all transactions fowever, the compory recently set up a petfy cash fund to facilitate payments of smali fterns. The following petty cash transactions wete noted ty the perty cashier as occurring during April 2023. Ape. 1 Meceived a conpary cheque for $210 to establish the petty cash fund. 15. Received a company cheque to replenish the fund for the follouing expenditures nade since Aeril 1 and to increase the fund to $270. a. Paid 555 for janitarial service. b. Priechased office supplies for 905. c. Purchased postage stanps fer $17. d. Paid 963 to the County Crier for an advartiseasent in the newspaper. e. Discovernd that 316 remained in the petty cash bok. 30 The petty cashier noted that 5168 resalned in the fund and decided that the Aprit 15 Increase in the fund war tim IarghTherefore, a coepany chepue was issued to replenish the fund for the following expenditures aade since April is and to: reduce the fund to $230. f. Purchased office supplies for $62. E. Reinhursed office nanager. for business auto, $30. h. Paid 510 courier charges to deliver nerchandise to a custoeer, Prepare journal entries to record the establishment of the fund on April 1 and its replenishments on April 15 and April 30