On January 2, 20X1, Jasmine's Beauty Supplies Inc. issued Check 3100 for $300 to establish a petty cash fund. On January 3159 was issued to replenish the petty cash fund. An analysis of payments from the fund showed these totals: Supplies, $5 Expense, $97; and Miscellaneous Expense, $32 Required: Indicate how these transactions would be recorded in a general journal