Petunia Flower established a $300 petty cash fund on September 1. on September 30 the fund was replenished and increased to $400. The following receipts and cash were found In the petty cash box on September 30: Petty cash receipts: $68 for postage $53 for cleaning services Currency and coin $163 REQUIRED: Prepare the journal entries to: a) Establish the petty cash fu b) Replenish the fund and increase its size