United Corporation completed the following petty cash transactions during October and November in 2014: October 1: Drew a $300.00 cheque, cashed it, and gave the proceeds and the petty cash box to Susan Huang, the petty cashier. October 4 Paid $33.45 for refreshments for meetings. October 7: Paid $38.70 for minor computer repairs. October 25: Paid $37.25 for an advertisement in the newspaper. October 26: Paid $44.35 to mail a contract to a client. October 27 Paid $40.85 for stamps. October 31: Susan Huang sorted the petty cash receipts by accounts affected and exchanged them for a cheque to reimburse the fund for expenditures. However, there was only $102.00 in cash in the fund. November 11: Paid $35.90 courier charges to deliver merchandise to a customer. November 15: Reimbursed the manager for business auto, $20,95. November 23: Purchased office file folders. $27.90. to be used this month. November 30: Susan Huang sorted the petty cash receipts by accounts affected and exchanged them for a cheque to reimburse the fund for expenditures. However, there was $217.50 in cash in the fund. In addition, the size of the petty cash fund was increased to $375.00. Prepare three journal entries: one to establish the petty cash fund, the second to record the reimbursement of the fund at the end of the first month, and the last to record the reimbursement of the fund at the end of the second month. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (ie. January 15 would be 15/Jan). General Journal Account/Explanation Page GJB Credit Date 1/Oct/Potty cash Cash (To establish a petty cash fund) 31/Oct Repair expense. Food and drinks expense, Advertising expenso Postage expense, F Debit 300 300