On April 2, Granger Sales decides to establish a $320 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 $44, contributions and donations of $27, meals and entertainment of $113, and $135 in the ending cash balance. Journalize the replenishment of the fund.*
(c)	On April 11, Granger Sales decides to increase petty cash to $480. Journalize this event.*
	*Refer to the Chart of Accounts for exact wording of account titles.