Instruction Chart of Accounts General Journal Instruction On April 2, Granger Sales decides to establish a $370 petty cash fund to relieve the burden on Accounting Required: (a) Joumalize the establishment of the fund. (b) on April 10, the petty cash fund has receipts for mail and postage of $52. contributions and donations of $13, meals and entertainment of $95, and $209 in cash. Journalize the replenishment of the fund." (e) On April 11, Granger Sales decides to increase petty cash to $170. Journalize this event. "Refer to the Chart of Accounts for exact wording of account titles. 132 Interest Receivable 510 Cost of Merchandise Sold