Make entries in general journal form to record the following: 1. Establish a Petty Cash Fund, $300. 2. The amount of cash in the petty cash fund is now $10.05. Replenish the fund based on the following summary of petty cash vouchers: Office Supplies Postage Miscellaneous Repairs Freight Out $62.20 $75.00 $59.15 $57.50 $50.00 3. Decrease the Petty Cash Fund to $275