On April 2, Granger Sales decides to establish a $380 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 $64, contributions and donations of $36, meals and entertainment of $92 and $186 in the ending cash balance. Journalize the replenishment of the fund (c) On April 11, Granger Sales decides to increase petty cash to $520. Journalize this event. Refer to the Chart of Accounts for exact wording of account titles. ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 610 Interest Revenue 120 Accounts Receivable EXPENSES 131 Notes Receivable 510 Cost of Merchandise Sold 132 Interest Receivable 515 Credit Card Expense 141 Merchandise Inventory 516 Cash Short and Over 145 Office Supplies 520 Salaries Expense 151 Prepaid Insurance 531 Advertising Expense 181 Land 532 Delivery Expense 191 Equipment 533 Insurance Expense 192 Accumulated Depreciation 534 Office Supplies Expense 535 Rent Expense LIABILITIES 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 EQUITY 310 Owner, Capital 311 Owner, Drawing JOURNAL DESCRIPTION DATE POST. REF DEBIT CREDIT 2 3 4 6 7 co