On April 2, Gatlin Company decides to establish a $250.00 petty cash fund to relieve the burden on Accounting. (a) Journalize the establishment of the petty cash fund. (b) On April 10, the petty cash fund has receipts for mail and postage of $87.00, contributions and donations of $59.00, meals and entertainment of $77.00, and $17.00 in cash (Hint: Use this number to determine Cash Short and Over). Journalize the replenishment of the petty cash fund. Enter your answers in the Text Box below.