NetPerks Co. establishes a $190 petty cash fund on January 1. On January 8, the fund shows $91 in cash along with receipts for the following expenditures: postage, $44; transportation-in, $10; delivery expenses, $12; and miscellaneous expenses, $33. NetPerks uses the perpetual system in accounting for merchandise inventory. 1)Prepare journal entry to establish the fund on January 1. 2)Prepare journal entry to reimburse it on January 8 3)Prepare journal entries to both reimburse the fund and increase it to $240 on January 8, assuming no entry in part 2