Palmona co. establishes a $150 petty cash fund on jan. 1. On jan. 8 the fund shows $39 in cash along with receipts for the following expenditures: postage, $48;transportation-in $12,delivery expense $14 and misc. expense $37. Palmona uses the perpetual system in accouting for merchandise inventory. Prepare journal entries to (1) establsih the fund on jan. 1, (2) reimburse it on januray 8 and (3) both reimburse the fund and increase it to $200 on jan. 8, assuming no entry in part 2.