1. Create journal entry to establish petty cash fund. At the end of April, fund had $28 in it. Petty cash custodian presented receipts for
a. Postage, $235
b. Shipping, (Freight-out), $133
c. Meals for after-hour meetings (Miscellaneous Expense), $316
d. Coffee Service (Office Expense), $78
2. Custodian requested reimbursement of $772. Create journal entry to replenish fund.