The following events related to a company's start up of a petty cash fund, occurred in July and August of 2021: a) Leviathan Inc. established a $180 petty cash fund on July 1. (2 entries) b) At the end of the month, the petty cash box contained the following: Office Supply receipts.................$ 51.50 Freight receipts (Mdse.Inv)........... 64.25 Store Supply receipts.................... 59.75 Remaining cash............................ 8.85 The petty cash was replenished on July 31. (2 entries) c) On August 1 the size of the petty cash fund was increased by $20. (2 entries) Record the journal entries for July 1, July 31, and August 1; assuming Leviathan makes use of a voucher system. (6 journal entries are required.)