Question Athletic & Co. sets up a $470 petty cash fund on April 5th. On April 30, the fund shows $186 in cash along with receipts for the following expenditures: Courier in, $48; delivery expenses, $80; and miscellaneous expenses, $143. The company uses the perpetual system in accounting for merchandise inventory. Prepare (1) the April 5th entry to establish the fund [2 marks] (2) the April 30 entry to reimburse the fund. [1 mark]