XYZ 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 Montgomery, the petty cashier. October 10 : Paid $41.25 courier charges to deliver merchandise to a customer. October 22 : Paid $32.75 for minor computer repairs. October 27 : Purchased office file folders, $34.65, to be used this month. October 31 : Susan Montgomery sorted the petty cash receipts by accounts affected and exchanged them for a cheque to reimburse the fund for expenditures. There was $191.35 in cash in the fund. In addition, the size of the petty cash fund was increased to $325.00. November 8 : Purchased office file folders, $48.05, to be used this month. November 12 : Purchased office stationery for $34.95, to be used this month. November 12 : Purchased office supplies for $33.00, to be used this month. November 13 : Paid $33.60 for minor computer repairs. November 21 : Purchased paper for the office copier, $42.90, to be used this month. November 30 : Susan Montgomery sorted the petty cash receipts by accounts affected and exchanged them for a cheque to reimburse the fund for expenditures. However, there was only $129.00 in cash in the fund. 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).