On April 2, Granger Sales decides to establish a $125 petty cash fund to relieve the burden on Accounting.

a. Journalize the establishment of the fund.

b. On April 10, the petty cash fund has receipts for mail and postage of $43.50, contributions and donations of $29.50, meals and entertainment of $38.25, and $13.55 in cash. Journalize the replenishment of the fund.

c. On April 11, Granger Sales decides to increase petty cash to $200. Journalize this event.