Kimiko's Dance Studio created a petty cash fund on June 1 st with $368. During the month, the fund custodian authorized and signed petty cash tickets as follows: 1. Make the general journal entry to create the petty cash fund. 2. Make the general journal entry on June 30th to record the petty cash fund replenishment. Cash in the fund totals $77. 3. Assume that Kimiko's Dance Studio decides to decrease the petty cash fund on June 1st to $135. Make the journal entry to record this decrease