Dow Electronics established a petty cash fund in the amount of $250 to pay for small, incidental expenditures incurred at the office. The fund is handled by a trustworthy custodian. At the end of the month, the fund is replenished. On September 30, the petty cash fund contained $13 in cash and the following receipts: Office supplies $87 Delivery fees 35 Repairs 67 Postage 18 Record joumal entries to: a) establish the petty cash fund of $250; b) replenish the fund and recognize expenses at the end of September, and c) increase the fund balance to $300