Paimona Company establishes a $160 petty cash fund on January 1, On January 8 , the fund shows $57 in cash along with receipts for the following expenditures: postage, \$44; transportation-in, \$12; delivery expenses, \$14; and miscellaneous expenses, \$33. Paimona uses the perpetual system in accounting for merchandise inventory. 1. Prepare the entry to establish the fund on January 1. 2. Prepare the entry to reimburse the fund on January 8 under two separate situations: a. To reimburse the fund. b. To reimburse the fund and increase it to $210. Hint Make two entries