Vickers Company maintains a petty cash fund for small expenditures. transactions happened over a one-month period: (a) Established the petty cash fund for $300. (6) Replenished the petty cash fund. On this date, the fund consisted of (has) $80 in cash and the following petty cash receipts (tickets): delivery expense $90, postage expense $62, purchase of office supplies $70, and miscellaneous expense $20. (c) Decreased the amount of the petty cash fund to $100. Required: Journalize the petty cash transactions