Wildhorse Co. designated Alexa Kidd as petty cash custodian and established a petty cash fund of $390. The fund is reimbursed when the cash in the fund is at $62. Petty cash receipts shows that funds were disbursed for $160 of supplies and $165 of freight charges on inventory purchases. Prepare the entries that are necessary to record following independent transactions.

a)Assume that Wildhorse decides to increase the size of the petty cash fund to $620 immediately after the reimbursement. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

b)Assume that Wildhorse decides to reduce the size of the petty cash to $260 immediately after the reimbursement. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)