Following is information on the Waterton Company. Required: Prepare general journal entries to a) record the creation of the petty cash fund and b) record the replenishment of the petty cash fund at the end of May. On May 1, 2020, the Waterton Company decided to create a petty cash ftund in the amount oft $200. During the month oft May the ftund was used for the following items. Printer paper - 24.95 (Oftftice Supplies); Printer cartridge - 53.95 (Oftftice Supplies); pizza ftor a staftft meeting - 43.00 (Entertainment Expense); shipping charges ftor merchandise sent to a customer - 19.95 (Delivery Charges); ftreight charges on incoming inventory - 40.00 (Merchandise Inventory). On May 29, the bookkeeper reconciled the petty cash ftund after ftinding only the receipts and a $20 bill in the petty cash box.