PART V (15 points) CigaBox, Inc., established a $150 petty cash fund on April 3. On April 30 there was $23 in cash in the fund and bills/receipts for the following expenditures: Transportation-in, $64; Store supplies, $49; and Contributions expense, $10. The petty cashier could not account for the shortage in the fund. CigaBox Inc. uses the perpetual inventory system. a) Prepare the general journal entry to establish the fund. 1 1 | 1 N / / TIL | / / / / / / | / / / / / 11/17 / / / b) Prepare the general journal entry to replenish the fund and reduce it to $100. 11 T 11 17