On August 3, Sonar Sales decides to establish a $275.00 Petty Cash Account to relieve the burden on Accounting. (a) Journalize the establishment of this fund. (b) On August 11, 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, and $32.75 in cash. Journalize the replenishment of the fund. Record any missing funds in the cash short and over account. (c) On August 12, Sonar Sales decides to increase petty cash to $400.00. Journalize this transaction