Salmon Company establishes a $210 petty cash fund on January 1. On January 8, the fund shows $93 in cash along with receipts for the following expenditures: postage, $48; transportation-in, $15; delivery expenses, $17; and miscellaneous expenses, $37. Palmona uses the perpetual system in accounting for merchandise inventory. Prepare the entry to establish the fund on January 1. Prepare the entry to reimburse the fund on January 8 under two separate situations: To reimburse the fund. To reimburse the fund and increase it to $260. Hint: Make two entries