Fresh Foods established a petty cash fund of $275 on January 2. On January 31, the fund contained cash of $74.45 and vouchers for the following cash payments. Maintenance expense $ 74.00 Office supplies 84.80 Transportation expense 38.75 The three distinct accounting events affecting the petty cash fund for the period were (1) establishment of the fund, (2) reimbursements made to employees, and (3) recognition of expenses and replenishment of the fund. Assume the company uses the alternative approach to petty cash expense recognition and replenishment.

a. Show each of the three events in a horizontal statements model. (In the Statement of Cash Flows column, indicate whether the item is an operating activity (OA), investing activity (IA), or a financing activity (FA). Leave blank to indicate that an account was not affected by the event. Enter any decreases to account balances and cash outflows with a minus sign. Round your final answers to 2 decimal places.)

b. Record the events in general journal format. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to 2 decimal places.)

FRESH FOODS Horizontal Statements Model A Record entry for petty cash fund. B Record entry for reimbursements made to employees. Record entry for recognition of expenses and replenishment of the fund