Question two On 01/01/2017, XYZ Company established a 5,000 SAR petty cash fund. On 31/01/2017, the fund had 2,370 SAR cash remaining and petty cash receipts for office supplies 900 SAR; postages 800 SAR; freight-out 7000 SAR; Miscellaneous expenses 300 SAR. Instruction Prepare journal entries to establish the fund on 01/01/2017 and to replenish the fund on 31/01/2017.