Dhenu Co$.$ started a petty cash fund by issuing a cheque for $$245$ and Sudama was appointed

as the petty cash custodian. Sudama recorded the following petty cash payments during the

month:

There was $$13$ of currency in the petty cash box at the time it was replenished.

Prepare all general journal entries necessary to $(1)$ establish the fund, $(2)$ recognize the

expenses and replenish the fund. $(3$ marks available$)$