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e English The petty cash fund was established on March 12, 2019 in the amount of $240. Expenditures from the fund by the custodian as of March 31, 2019, were evidenced by approved receipts for the following. Advertising Expense $21.77 Delivery Expense $57.73 Maintenance Expense $41.66 Miscellaneous Expense $15.62 Postage Expense $29.76 Supplies Expense $64.47 On March 31, 2019, the petty cash fund was replenished and increased to $290; currency and coin in the fund at that time totaled $7.74. Do not enter dollar signs or commas in the input boxes. a) Record the journal entry on March 12 to establish the petty cash fund. Account Title and Explanation Debit Credit Date 2019 Mar 12 Petty Cash 240 Cash 240 Set up the petty cash fund b) Record on the journal entry on March 31 to replenish the petty cash fund. Enter the debit accounts in alphabetical order. Debit Credit Date Account Title and Explanation 2019 21.77 Mar 31 Advertising Expense