On December 31,2019 , the petty cash fund was replenished and increased to $280; currency and coin in the fund at that time totaled $26.00. Do not enter dollar signs or commas in the input boxes. a) Record the journal entry on December 12 to establish the petty cash fund. b) Record on the journal entry on December 31 to replenish the petty cash fund. Enter the debit accounts in alphabetical order