Fresh Foods established a petty cash fund of $325 on January 2. On January 31, the fund contained cash of $127.05 and vouchers for the following cash payments: Maintenance expense Office supplies Transportation expense $77.75 86.40 31.00 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. Exercise 6-14A Part a Required a. Show each of the three events in a horizontal statements model like the following one. (In the Cash Flow column, indicate whether the item is an operating activity (OA), Investing activity (A), or a financing activity (FA). Use NA to indicate that an account was not affected by the event. Enter any decreases to account balances with a minus sign. Round your final answers to 2 decimal places.) FRESH FOODS Statements Model Assets Revenue Expense = Net Income Stockholders Equity Retained Earnings Cash Flow No Cash Petty Cash 1 2 3