Q1. Zeta Co. established a petty cash fund. The following transactions occurred in January 2023: Jan. 2 Established a petty cash fund for $250. 13 The following expenditures made since Jan.2; a) taxi$29.00 b) shipping $34.00 c) minor repairs $92.00 d) miscellaneous expenses $32.00 Counted $61.00 remaining in the petty cash safe. 13 Increased the fund to $400. 31 The cashier reported that $118.00 remained in the fund. The following expenditures made since Jan.13; a) advertisement $86.00 b) postage $91.00 c) delivery $108 31 Decreased the fund to $300. Required: Prepare the journal entries and post to necessary ledger accounts