Question: 5) The transactions involving the petty cash fund of Forest Company during January are as follows: a. On January 1, it established a petty cash fund in the amount of $400, which will be under the control office assistant manager. b. A summary of the petty cash expenditures as of January 20 is as follows: Postage stamps $108.00 Supper money for office employees working overtime Window washing service 48.00 122.00 Flowers for hospitalized employee 60.00 The petty cash fund was replenished on January 20. The balance in the fund was $50. The office assistant manager is not responsible for the difference. Required: The petty cash fund balance was increased by $100 on January 20. a) Prepare the journal entries to record transactions related to petty cash for the month of January. b) Please indicate the difference (if any) whether cash short or cash over.