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 I 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