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Prepare the journal entries for the following petty cash transactions of Malden Gaming Supplies: Dec. 1 Established a petty cash fund with a $300 balance. The petty cash fund has $29 in cash and $280 in petty cash tickets that were issued to pay for Office Supplies ($140) Dec. 31 and Entertainment Expense ($140). Replenished the fund and recorded the expenses. Jan. 15 Increased the balance of the petty cash fund to $350. Prepare journal entries. (Record debits first, then, credits. Select the explanation on the last line of the journal entry table.) Journalize the establishment of the petty cash fund. Date Accounts and Explanation Debit Credit Dec. 1 Petty Cash 300 Cash 300 To open the petty cash fund Journalize the replenishment of the fund. Date Accounts and Explanation Debit Credit Dec. 31 Office Supplies 140 Entertainment Expense 140 Cash Short and Over Cash To replenish the petty cash fund. Journalize the increase of the petty cash fund. Date Accounts and Explanation Debit Credit Jan. 15