On January 1, the Needcash Company establishes an imprest petty cash fund by issuing a check for $400. On January 31, the custodian of the petty cash fund submitted the following paid petty cash receipts for replenishment of the petty cash fund when there is $40 cash in the fund. Freight-Out $ 117 Gas & Oil 185 Postage 29 Owner's IOU for lunch 25 (the owner, Dan Donahue, never pays petty cash back) Required: Prepare the general journal entries to: A. Establish the fund on January 1. B. Replenish the fund on January 31. C. Increase the petty cash fund to $500 on February 1. General Journal