On January $1,2020,$ Jonas Company established a petty cash fund of $$500.$ By March $31,2020,$ when the fund

was replenished, the following petty cash vouchers had been issued: January $26,$ postage, $$48$; February $16,$

postage, $$52$; February $6,$ airport limousine fares, $$24$; January $18,$ office supplies, $$67$; March $8,$ postage, $$38$;

March $4,$ local express delivery charges on purchases, $$65.$ There was $$209$ in coins and currency left in petty cash

before replenishment.

Required:

a$.$ Prepare the joumal entries to record the transactions relating to Jonas Company's petty cash fund for the

fist quarter of $2020.$

b$.$ On April $1,$ the size of the petty cash fund was decreased to $$425.$ What joumal entry $($if any$)$ is

necessary to record this action?