Marigold Corp. established a petty cash fund early in $2023$ to increase the efficiency of accounting for small cash transactions and to

improve control over many of the small expenditures it makes. The compamy decided to set up the imprest fund at $$500,$ and a cheque

was issued for this amount and given to the petty cash custodian.

During January, the petty cash custodian made the following disbursements and placed a receipt for each in the cash box provided.

The petty cash was replenished on January $22$ when the amount of cash in the fund was $$227\mathrm{.}87.$ In June, after six months' experience

with the fund, management decided to increase the imprest fund to $$600.$

$($a$)$

Prepare the joumal entries to establish the petty cash fund, to reimburse it on January $22,$ and to increase the fund in June. $($Credit

account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the

account titles and enter $0$ for the amounts. Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.$ Record journal entries in the order presented in the

problem. List all debit entries before credit entries.$)$