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value 5.00 points Consider the following events: 1. A petty cash fund of $125 was established on April 1, 2016. Employees were reimbursed when they presented petty cash 2. vouchers to the petty cash custodian On April 30, 2016, the petty cash fund contained vouchers totaling $109.13 plus $16.47 of currency. Required Answer the following questions: a. How did the establishment of the petty cash fund affect (increase, decrease, or have no effect on) total assets? O Increase O Decrease No offect b. What is the amount of total petty cash expenses to be recognized during April? (Round your answer to 2 decimal places.) Not charge to expense When are petty cash expenses recognized (at the time of establishment, reimbursement, or replenishment)? Establishment O Replenishment