Proficient Distributors created a $800 imprest petty cash fund on September 7 with the expectation that when the balance reached below $100, it would be replenished. During the first month the fund custodian authorized and signed petty cash tickets as shown below of use, Date Ticket No. Amount $ 129.00 1 Sep. 8 Sep. 22 Sep. 29 2 87.00 3 Item Account Debited Delivery of flyers to customers Delivery Expense Stamp purchase Postage Expense Newsletter Supplies Expense Miscellaneous Key to closet Expense Staples Supplies Expense 61.50 Oct. 3 4 9.52 Oct. 13 5 15.00 Required Make general journal entries to (a) create the petty cash fund and (b) record its replenishment at October 15 Cash in the fund totals $493,98. Include explanations First, make the entry to xa) create the petty cash tund (Record debito first, then credits. Select the explanation on the last line of the journal entry table.) Journal Entry Accounts and Explanation Debit Credit Sep Now make the entry to (b) replenish the petty cash fund. (Enter amounts to two decimal places.) Journal Entry Accounts and Explanations Debit Credit Oct 15