Ludwig Inc completed the following petty cash transactions during January, 2014 January 1 Drow an $800 00 cheque, cashed it and gave the proceeds and the potty cash box to Sandra Castell the petty cashier January 4 Paid S140 10 COD charges on merchandise purchased for resale (assume a perpetual inventory system) January 7 Purchased paper for office copior, $122 30 January 9 Purchased paper for office copier $159 20 January 12 Purchased paper for office copier, 5126 80 January 15 Paid $122 65 for stamos January 31 Sandra Castel sorted the petty cash recupts by accounts atleted and exchanged them for a cheque lo reimburse the fund for expenditures. However, there was only $128.00 in cash in the fund In addition, these of the petty cash fund was decreased to 577500 a) Enter the journal entry to establish the petty cash fund Enter an appropriate description, and enter the date in the format din (s. 15/Jan) General Journal Account Explanation Page 1 F Debt Credit Date b) Enter the journal entry to to record the teimbursement and the increase/decrease of the fund Enter an acpropriate description and enter the date in the format did mm (15) General om Account Page 1 Feb Credi Date