Lang Company completed the following petty cash transactions during April 2018 Required: 1. Prepare a journal entry to record the establishing the petty cash fund. 2. Prepare a journal entry to record the reimbursement and increase of the fund to $125. (from $100 to $125) 3. Now assume, the Part 2 did not happen and the fund decreased from $100 to $75, prepare a journal entry to record the reimbursement and decrease of the fund