On March 1, a company established a $75 petty cash fund. On March 12, the petty cash fund contains $3 in cash and the following paid petty cash receipts:

Petty Cash Receipts	Amount
Postage Expense	$19.50
Gasoline Expense	14.25
Miscellaneous Expense	6.00
Office Supplies	30.00

Prepare the general journal entries to (1) establish the petty cash fund, to (2) reimburse the fund, and to (3) increase its amount to $150 on March 12.