On Apri 2. Granger Sales decides to establish a $370 petty cash fund to relieve the burden on Accounting. Required: a. Journalize the establishment of the fund. b. On April 10, the petty cash fund has receipts for mail and postage of $52, contributions and donations of $13, meals an of $95, and $209 in cash. Journalize the replenishment of the fund. Record any missing funds in the cash short and ove c. On April 11, Granger Sales decides to increase petty cash to $540. Journalize this event. * *Refer to the Chart of Accounts for exact wording of account titles. sh a $370 petty cash fund to relieve the burden on Accounting. ind * receipts for mail and postage of $52, contributions and donations of $13, meals and entertainment e the replenishment of the fund. Record any missing funds in the cash short and over account. * to increase petty cash to $540. Journalize this event * exact wording of account titles. Instruction Chart of Accounts General Journal 1 2 ? 4 5 6 7 8 Chart of Accounts \begin{tabular}{ll} 181 Land & 531 Advertising Expense \\ 191 Equipment & 532 Delivery Expense \\ 192 Accumulated Depreciation & 533 Insurance Expense \\ & 534 Office Supplies Expense \\ LIABILITIEs & 535 Rent Expense \\ 210 Accounts Payable & 536 Repairs Expense \\ 221 Notes Payable & 541 Mail and Postage Expense \\ 222 Interest Payable & 542 Contributions and Donations Expense \\ 231 Salaries Payable & 543 Meals and Entertainment Expense \\ 241 Sales Tax Payable & 561 Depreciation Expense \\ & 710 Interest Expense \end{tabular} EQUITY 8 hart of Accounts 110 Cash 111 Petty Cash 120 Accounts Receivable 131 Notes Receivable 132 Interest Receivable 141 Inventory 145 Office Supplies 151 Prepaid Insurance 181 Land 191 Equipment 192 Accumulated Depreciation 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 515 Credit Card Expense 516 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Insurance Expense Instruction Chart of Accounts 210 Accounts Payable 336 Repairs txpense 221 Notes Payable 541 Mail and Postage Expense 222 Interest Payable 542 Contributions and Donations Expense 231 Salaries Payable 543 Meals and Entertainment Expense 241 Sales Tax Payable 561 Depreciation Expense 710 Interest Expense EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends