3. Journalize the following items (3 separate journal entries) regarding the establishment, changes and/or closing of a petty cash fund, as well as replenishing petty cash when necessary: a. Establish a 250.00 petty cash fund. b. Replenish the fund. At the time of replenishment, there was 10.00 remaining in the fund, along with the following receipts: Paid 55.00 for office supplies. C. Paid 45.00 for postage. Paid 65.00 for COD charges on merchandise inventory the company purchased as the buyer. Paid 50.00 for janitorial services. Paid 35.00 for gas in the delivery expense. The credit card was not available. Increase the fund to 325.00.