Lang Company completed the following petty cash transactions during April $2025$

Apr $10$ Cheque to establish Petty Cash Fund $$100$

Apr $15$ Paid courier, to deliver goods sold to a customer $$14\mathrm{.}10$

Apr $17$ Freight for inventory purchased$($Perpetual system$)$ $$28\mathrm{.}90$

Apr $19$ Receipt from Staples for paper $$11\mathrm{.}45$

Apr $21$ Receipt from Petro Canada $$38\mathrm{.}00$

Apr $24$ Postage $$5\mathrm{.}55$

Apr $25$ Fund counted, funds remaining $$4\mathrm{.}00$

Required:

a$)$ Prepare a journal entry to record the establishing the petty cash fund.

b$)$ Prepare a journal entry to record the reimbursement and increase of the fund to $$125.($from $$100$ to $$125)$

c$)$ Now assume Part $($b$)$ did not happen. Instead, the fund decreased from $$100$ to $$75.$ Prepare a journal entry to record the reimbursement and decrease of the fund