Joe Kahuna of Kahuna Surfboards established a petty cash fund. Joe Kahuna, the owner, maintains a perpetual inventory system. The following transactions affecting the fund occurred during October: < Oct 1 Established a $400 petty cash fund. < 5 Paid $115 to purchase advertising brochures to be distributed in October. 8 Took $36 to buy some groceries his wife asked him to buy on his way home from work. < 18 20 Paid $48 for courier fees on purchase of product for resale. < Paid $87 for delivery charges on product sold to a customer. < Paid $75 for window cleaning. < 25 31 When sorting the receipts in order to replenish the fund at the end of the month, the custodian noted that there was $24 in cash. Additionally, a decision was made to increase the fund to $500. < REQUIRED: 1) Prepare the October 31 entry to reimburse the fund. 2) Prepare a separate entry October 31, 2021 to increase the size of the petty cash fund. Omit headings and explanations.) 2 2 2 2 ( 2 2 E ( 2 P ( ( E 2 2 2 2 ( a 2] 23 2] Q E 2