Flower Power established a $100 petty cash fund on October 1. On October 31 the fund was replenished and increased to $200. The following receipts and cash were found in the petty cash box on October 31: Petty cash receipts: $35 for postage $45 for cleaning services Currency and coin $15 REQUIRED: Prepare the journal entries to: a) Establish the petty cash fund. b) Replenish the fund and increase its size. GENERAL JOURNAL DATE ACCOUNT TITLES AND EXPLANATION DEBIT CREDIT Complete on the Excel DATA Sheet