The petty cash fund was established on June 12, 2018 in the amount of $250. Expenditures from the fund by the custodian as of June 30, 2018, were evidenced by approved receipts for the following. Advertising Expense $21.30 Delivery Expense $56.48 Maintenance Expense $40.76 Miscellaneous Expense $15.28 Postage Expense $29.11 Supplies Expense $63.07 On June 30, 2018, the petty cash fund was replenished and increased to $290; currency and coin in the fund at that time totaled $21.00. Do not enter dollar signs or commas in the input boxes. a) Record the journal entry on June 12 to establish the petty cash fund. Date Account Title and Explanation Debit Credit 2018 Jun 12 Petty Cash 250 Cash 250 Set up the petty cash fund b) Record on the journal entry on June 30 to replenish the petty cash fund. Enter the debit accounts in alphabetical order. Date Account Title and Explanation Debit Credit 2018 Jun 30 Advertising Expense 21.3 Cash Over and Short 64 Delivery Expense - 56.48 Maintenance Expense - 40.76 Miscellaneous Expense - 15.28 Petty Cash 40 Postage Expense 29.11 Supplies Expense 63.07 Cash 266 Replenish the petty cash fund