Johnston Construction created a petty cash fund on July 1, 2017 with an imprest balance of $400. During July, Sandy Bellamy, the fund custodian, signed the following petty cash tickets: Not y Mark P Fla Ticket # Item Amount Office supplies $29.42 2 Postage 19.00 3 Courier charges 72.00 4 Entertainment lunches 147.33 Office supplies 123.24 On July 31, prior to the replenishment, the fund contained these tickets plus $8.01. Required: Prepare journal entries to create the fund, replenish the fund, and increase the fund to $450