Problem 2: Masigasig Company provided the following transactions of their petty cash fund: January 2 The company established a petty cash fund of P10,000. 30 The fund is replenished. The petty cash items include: Currency and coin Postage Supplies Transportation Miscellaneous Expenses 2,500 800 2,500 3,000 1,200 March 31 The fund was not replenished. The breakdown of the fund are as follows: Currency and coin 5,000 Supplies 2,500 Postage 1,500 Transportation Expenses 1,000 April 15 The fund is replenished and increased to P15,000. Currency and coin 3,500 Supplies 3,000 Postage 1,800 Transportation 1,100 Miscellaneous expenses 600 Required: Prepare journal entries to record the transactions under imprest fund system and fluctuating fund system.