The petty cash fund of $290 for Concord Company appeared as follows on December 31, 2020: Cash $84.60 Petty cash vouchers Freight-in $52.80 Postage 58.00 Balloons for a special occasion 86.00 (b) Prepare in general journal form the entry to replenish the fund. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Enter answers to 2 decimal places, e.g. 25.20. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit (c) On December 31, the office manager gives instructions to increase the petty cash fund by $68. Make the appropriate journal entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit