Martinez 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 company decided to set up the imprest fund at $425, 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 $154.22. In June, after six months' experience with the fund, management decided to increase the imprest fund to $630. (a) Prepare the journal entries to establish the petty cash fund, to reimburse it on January 22 , and to increase the fund in June. (Credit Prepare the journal 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. 52.75. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)