Fresh Foods established a petty cash fund of $93 on January 2. On January 31, the fund contained cash of $9.30 and vouchers for the following cash payments: 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. Assume the Company uses the alternative approach to petty cash expense recognition and replenishment. Required Show each of the four events in the following horizontal statements model. (Enter any decreases to account balances with a minus sign. For changes on the Statement of Cash Flows, indicate whether the item is an operating activity (OA), investing activity (IA), financing activity (FA), or leave the cell blank if there is no effect. Round your answers to 2 decimal places.)