On March 1, a company established a $250 petty cash fund. On March 12, the petty cash fund contains $3 in cash and the following paid petty cash receipts: Petty Cash Receipts Postage Expense Gasoline Expense Miscellaneous Expense Office Supplies Amount $24.50 160.00 16.00 45.00 Prepare the general journal entries to (1) establish the petty cash fund, to (2) reimburse the fund, and to (3) increase its amount to $300 on March 12