Fresno Co. establishes a $350 petty cash fund on January 1. On January 8, the fund shows $140 in cash along with receipts for the following expenditures: postage, $67; transportation-in, $35; delivery expenses, $52; and miscellaneous expenses, $56. Fresno uses the perpetual system in accounting for merchandise inventory. Prepare journal entries to
(1) Establish the fund on January 1,
(2) Reimburse it on January 8,
(3) Both reimburse the fund and increase it to $550 on January 8, assuming no entry in part 2.