Smart Company establishes a petty cash of $2000 on January 1, 2021. On January 31 the fund shows $195 in cash with receipts for the following expenditure. On February 1 the petty cash fund has been increased to 53000 Transport $ 600 Stationary 5600 Refreshment $400 Miscellaneous $200 TOTAL $1800 Prepare necessary journal entries using the below table