Prepare the journal entries for the following petty cash transactions of Linton Gaming Supplies: Jan. 1 Established a petty cash fund with a $150 balance. 31 The petty cash fund has $14 in cash and $143 in petty cash tickets that were issued to pay for Office Supplies ($43) and Entertainment Expense ($100). Replenished the fund and recorded the expenses. Feb. 15 Increased the balance of the petty cash fund to $250. 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