Fresh Foods established a petty cash fund of $91 on January 2. On January 31, the fund contained cash of $9.10 and vouchers for the following cash payments:

Maintenance expense	$	27.30
Office supplies		36.40
Transportation expense		18.20

The four 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 including any amount of cash short or over and (4) replenishment of the fund. Required Show each of the four 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 (IA), 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

=

Stockholders' Equity

Revenue

Expense

=

Net Income

Cash Flow

No

Cash

+

Petty Cash

=

Retained Earnings

1.

2.

3.

4.