On August $3,$ Sonar Sales decides to establish a $$275\mathrm{.}00$ petty cash fund 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 $$124\mathrm{.}75,$ contributions and donations of $$53\mathrm{.}25,$ and meals and entertainment of $$63\mathrm{.}85.$ Petty cash on hand is $$32\mathrm{.}75.$ 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\mathrm{.}00.$ Journalize this transaction.