Part II: On July 1, Sousa Realty decided to initiate a petty cash fund in the amount of $800. Prepare journal entries for the following transactions: A. On July 14th, the petty cash fund needed replenishment, and the following are the receipts: Auto Expense $37, Supplies $124, Postage Expense $270, Repairs and Maintenance Expense $168, Miscellaneous Expense $149. The cash on hand at this time was $48. B. On July 26th, the petty cash fund needed replenishment and the following are the receipts: Auto Expense $251, Supplies $88, Postage Expense $63, Repairs and Maintenance Expense $182, Miscellaneous Expense $203. The cash on hand at this time was $20. Instructions: Make the following appropriate journal entries: 7/1: Establish the Petty Cash account. 7/14: Replenish the Petty Cash fund. 7/26: Replenish the Petty Cash fund. Note: You may need to account for shortages and overages