Palmona Co. establishes a $170 petty cash fund on January 1. On January 8, the fund shows $71 in cash along with receipts for the following expenditures: postage, $43; transportation-in, $11; delivery expenses, $13; and miscellaneous expenses, $32. Palmona uses the perpetual system in accounting for merchandise inventory. Prepare journal entry to establish the fund on January 1, reimburse it on January 8, and reimburse the fund and increase it to $220 on January 8, assuming no entry in part 2. (Hint: Make two separate entries for part 3.)