To facilitate payments for small items, Dartmouth established a petty cash fund. The following transctions involving the petty cash fund occurred during February 2017. Feb. 3 A company cheque for $200 was prepared and made payable to the petty cashier to establish the petty cash fund. 14 A company cheque was prepared to replenish the fund for the following expenditures made since February 3 and to increase the fund to $250. a. Purchased office supplies, $65.82. b. Paid $75.00 COD charges on merchandise purchased for resale. Dartmouth uses the perpetual method to account for merchandise inventory. c. Paid $36.40 to Data Services for minor repairs to a computer. d. Paid $15.23 for postage expenses. e. Discovered that only $5.55 remained in the petty cash box. 28 The petty cashier noted that $39.30 remained in the fund, and decided that the February 14 increase in the fund was not large enough. A company cheque was prepared to replenish the fund for the following expenditures made since February 14 , and to increase it to $300. f. Paid $45 to The Smart Saver for an advertisement in a monthly newsletter g. Paid $96.35 for office supplies. h. Paid $69.35 to Best Movers for delivery of merchandise to a customer. Record the General Journal Entries to establish the fund on Feb 3 and replenishment on Feb 14 and 28