Global Filter Corp. completed the following petty cash transactions during March, 2014. March 1: Drew a $900.00 cheque, cashed it, and gave the proceeds and the petty cash box to Andrew Martin, the petty cashier. March 4 : Purchased paper for office copier, $132.85. March 5: Purchased office supplies for $132.20. March 8: Paid $133.25 to mail a contract to a client. March 11 : Paid $123.90 for an advertisement in the newspaper. March 13: Paid S159.00 to mail a contract to a client. March 14 : Reimbursed the manager for business auto, $123.15. March 31: Andrew Martin sorted the petty cash receipts by accounts affected and exchanged them for a cheque to reimburse the fund for expenditures. However, there was $100.30 in cash in the fund. In addition, the size of the petty cash fund was decreased to $800.00. a) Enter the journal entry to establish the petty cash fund. Enter an appropriate description, and enter the date in the format dd/mmm (ie. 15/Jan). General Journal Account/Explanation Page Gj1 F Debit Credit Date b) Enter the journal entry to to record the reimbursement and the increase/decrease of the fund. Enter an appropriate description, and enter the date in the format dd/mmm (ie. 15/Jan). General Journal Page Gj1 March 13: Paid $159.00 to mail a contract to a client. March 14 : Reimbursed the manager for business auto, $123.15. March 31: Andrew Martin sorted the petty cash receipts by accounts affected and exchanged them for a cheque to reimburse the fund for expenditures, However, there was $100.30 in cash in the fund. In addition, the size of the petty cash fund was decreased to $800.00. a) Enter the journal entry to establish the petty cash fund. Enter an appropriate description, and enter the date in the format dd/mmm (ie. 15/Jan). General Journal Account/Explanation Page Gj1 F Debit Credit Date + -1 b) Enter the journal entry to to record the reimbursement and the increase/decrease of the fund. Enter an appropriate description, and enter the date in the format dd/mmm (ie. 15/Jan). General Journal Account/Explanation Page Gj1 F Debit Credit Date