NetPerks Co. establishes a $200 petty cash fund on January 1. On January 8, the fund shows $28 in cash along with receipts for the following expenditures: postage, $64; transportation-in, $19; delivery expenses, $36; and miscellaneous expenses, $53. NetPerks uses the perpetual system in accounting for merchandise inventory. 9.value: (1) Prepare journal entry to establish the fund on January 1. (Omit the "$" sign in your response.) Date General Journal Debit Credit Jan. 1 10. value: (2) Prepare journal entry to reimburse it on January 8. (Omit the "$" sign in your response.) Date General Journal Debit Credit Jan. 8 11.value: (3) Prepare journal entries to both reimburse the fund and increase it to $500 on January 8, assuming no entry in part 2. (Omit the "$" sign in your response.) Date General Journal Debit Credit Jan. 8