On April 1, Homer City Sales decides to establish a $275.00 Petty Cash Account to relieve the burden on Accounting. (a) Journalize this event. (1 point) (b) On August 15th, the petty cash fund has receipts for mail and postage of $124.75, contributions and donations of $53.25, meals and entertainment of $63.85. Journalize the transactions about these petty cash payment on the last day of the month. (2 points)