On January 2, 20X1, Valentina's Beauty Supplies Incorporated 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. Journal entry worksheet Record the entry for Check 3100 for $300 to establish a petty cash fund. Note: Enter debits before credits