Palmona co. establishes a $200 petty cash fund on january 8, the fund

Palmona Co. establishes a $200 petty cash fund on January 8, the fund shows $38 in cash along with receipts for the following expenditures: postage,$74; transportation-in, $29; delivery expenses,$16; and miscellaneous expenses, $43. Palmona 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, and
3. both reimburse the fund and increase it to $450 on January 8, assuming no entry in Part 2. ( Hint: Make two separate entries for part 3.)