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On October 1,2021 , Ellington Company establishes a $200 petty cash fund. Instructions: Prepare the journal entries required to establish the petty cash fund on October 1 ( 1 mark) 2. On October 31 the petty cash contains $32 cash and receipts for postage Expense $60, freightout $38, Supplies Expense $62 and miscellaneous expenses $5. Instructions: Prepare the journal entries for the replenishment of the fund on October 31 . ( 3 marks) Given the following information for Sky Company: a. Balance per books as of June 30,$8,600. b. Outstanding checks, $820. c. NSF check retumed with bank statement, \$130. d. Deposit in transit, $300. e. Check printing charges, \$30. f. Interest earned on checking account, $12. g. A check for $246 was correctly paid by the bank but was incorrectly recorded by Sky company for $264. Instructions: Prepare a bank reconciliation on June 30