Palmona Company establishes a $310 petty cash fund on January 1. On January 8, the fund shows $197 in cash along with receipts for the following expenditures: postage, $48; transportation-in, $13; delivery expenses, $15; and miscellaneous expenses, $37. Palmona uses the perpetual system in accounting for merchandise inventory. Prepare the entry to establish the fund on January 1. Prepare the entry to reimburse the fund on January 8 under two separate situations: To reimburse the fund. To reimburse the fund and increase it to $360. Hint: Make two entries