Record the following transactions in a general journal. $(4$ pts$)$

$($a$)$ Issued Cheque $102$ for $$100$ to establish a petty cash fund.

$($b$)$ At the end of the day, the manager totalled the cash and prepared a deposit slip. The deposit total was $$1195\mathrm{.}50.$ The cash sales slips totalled $$1198.$ Prepare the required entry.

$($c$)$ Issued Cheque $142$ for $$94$ to replenish the petty cash fund. Summary of vouchers: Owner's Drawings $$25$; Office Expenses $$39$; Donations Expense $$30.$

$($d$)$ The daily deposit slip total was $$885.$The cash sales slips totalled $$887\mathrm{.}20.$ Prepare the required entry.