On August 1, 2019, Rubble Station Established a $350 Petty $\quad ~~~~~~~~~~~~~~~~~\$ 65.25$

On August 1, 2019, Rubble Station established a $350 petty cash fund. At the end of August, the petty cash fund contained: - Cash on hand $\quad ~~~~~~~~~~~~~~~~~\$ 65.25$
- Petty cash tickets for
$\begin{array} { l r } \text { postage } & \$ 95.50 \\ \text { office supplies } & 94.50 \\ \text { miscellaneous items } & 99.25 \end{array}$ a)Prepare the journal entry to establish the petty cash fund on August 1, 2019.
b)Prepare the journal entry on August 31, 2019, to replenish the petty cash fund.
c)Assume on August 31, 2019, after replenishing the petty cash fund, Rubble Station desires to increase the petty cash fund to $400. Prepare the necessary journal entry.