On January 2, 20X1, Jasmine's Beauty Supplies Inc. issued Check 3100 for $300 to establish a petty cash fund. On January 31 , Check 3159 was issued to replenish the petty cash fund. An analysis of payments from the fund showed these totals: Supplies, \$55; Delivery Expense, $96; and Miscellaneous Expense, $31. Required: Indicate how these transactions would be recorded in a general journal. Record the entry for Check 3100 for $300 to establish a petty cash fund. Note: Enter debits before credits. Record an entry for check 3159 issued to replenish its petty cash fund. An analysis of payments from the fund showed these totals: Supplies, $55; Delivery Expense, $96; and Miscellaneous Expense, $31. Note: Enter debits before credits