On Jan 1, we establish a petty cash fund of $300. On Jan 31, we have $168.05 in cash in coins in the petty cash fund along with receipts for the following: Supplies $85, Merchandise Shipping Charge $22, Postage $15.50, and Misc. Expenses $5.45 Record the entry to establish the fund Record the entry to replenish the fund on 1/31 Record the entry to increase the balance of the fund to $400