On November 1, 2020, Kaimana Sales established a $200 petty cash fund. At the end of November, the petty cash fund contained:

- Cash on hand$24.50

- Petty cash receipts for

Delivery costs to purchase products which will be resold$89.60

Office supplies63.18

Miscellaneous items11.25

a) Prepare the journal entry to establish the petty cash fund on November 1, 2020.

b) Prepare the journal entry on November 30, 2020, to replenish the petty cash fund.

c) Assume on November 30, 2020, after replenishing the petty cash fund, Kapahulu Station desires to increase the petty cash fund to $300. Prepare the necessary journal entry.

Omit Explanations.