tapital Irrigation has only a General Journal in its accounting system and uses it to record all transactions. However, the company ecently set up a petty cash fund to factitate payments of small items. The following petty cash transactions were noted by the petty ashler as occurring during April 2023 1 Received a company cheque for $210 to establish the petty cash fund, 15 Received a conpary cheque to replenish the fund for the following expenditures made since April 1 and to increase the fund to 8270. a. Paid $55 for janitorial service. b. Purchased office supplies for $65. C. Purchased postage staeps for \$17. d. Paid 963 to The County Crien for an advertisement in-the newspeper. e. Discovered that $16 remained in the petty cash box. 30 the petty cashier noted that $168 remained in the fund and decided that the April 15 increase in the fund was too large. Therefore, a company cheque was issued to replenish the fund for the following expenditures ade since Appil 15 and to reduce the fund to $230. f. Purchased office supplies for $62. g. Reinbursed office manager for business auto, $30. h. Paid 510 courier charges to deliver merchandise to a customer. repare journal entries to record the establishment of the fund on April 1 and its replenishments on April 15 and Aprit 30