Copital Irrigation has only a General Journal in its accounting system and uses it to record all transactions. However, the company recently set up a petty cash fund to facilitate payments of smoli items. The following petty cash transactions were noted by the petty cashier as occurring during April 2023: Apr. I Heceived a company cheque for $290 to establish the petty cash fund. 15 Received a coopany cheque to replenish the fund for the following expenditures aude since April 1 and to increase the fund to $78. a. Pald $77 for janitorial service. b. Purchased office supplies for $72. c. Purchased postage stamps for $2%. d. Pald $95 to the County crier for an ndvertisenat in the newspaper. e. of ceovered that $24 riesined in the petty cash box. 30 The petty cashier noted that $222 realined in the fund and decided that the April is increase in the fund was too large. therefore, a company cheque was. Issoed to replenish the fund for the following expenditures aude since April is and to reduce the fund to siak. 1. Purchased office supplies for 504 . fi. Daid sili courier charges to deliver norchandise to a customer. Prepare journal entries to record the establishment of the fund on April 1 and its replenishments on April 15 and April 30