Roots Trucking Services establishes a petty cash fund on April 3 for $450. By the end of April, the fund has a cash balance of $371. The company has also issued a credit card and authorized its office manager to make purchases. Expenditures for the month include the following items: Utilities (credit card). Entertainment (petty cash) Postage (petty cash) Repairs and maintenance (credit card) Required: 1. Record the establishment of the petty cash fund on April 3. $123 32 47 218 2. Record credit card expenditures during the month. The credit card balance is paid in full on April 30. 3. Record petty cash expenditures during the month. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 Record the establishment of the petty cash fund on April 3. Note: Enter debits before credits. Date General Journal Debit Credit