On December 20, 2021, Skyline Tours established a $400 petty cash fund. a) Prepare the entry to record the establishment of the fund. b) At the end of the month, the petty cash custodian analyzed all the monthly transactions. She opened the petty cash box and counted $133 cash remaining. There were also two receipts in the petty cash box: receipt # 1: $120 - Entertainment and receipt #2: $131 - Travel. Record the journal entries for this month's expenses and replenish the fund. c) At the end of the month, Skyline Tours wanted to increase the petty cash fund by $75. Prepare the journal entry to record the increase in petty cash fund.