TOPIC: PETTY CASH Cobeng Company maintains a petty cash fund for small expenditures. The following transactions occurred over a two-month period leading up to Cobeng's December 31 year end. Nov. 1 The petty cash fund is established by writing a cheque on the company's bank account for $180. 16 Replenished the petty cash fund by writing a cheque. At this date, the fund consisted of $15.80 in cash and the following receipts: $32.55 in delivery expense, $22.20 in parking expense, $5.15 in printing expense, $60.50 in entertainment expense, and $45.00 in repairs expense. 30 Replenished the petty cash fund by writing a cheque. At this date, the fund consisted of $22.60 in cash and the following receipts: $50.00 in entertainment expense, $35.00 in travel expense, $18.75 in parking expense, $29.50 in supplies purchased, and $22.45 in office expense. Dec. 15 Increased the amount of the petty cash fund by $100 to $280 in total. 31 Replenished the petty cash fund by writing a cheque. At this date, the fund consisted of $92.75 in cash and the following receipts: $18.75 in postage expense, $25.30 in delivery expense, $23.20 in supplies purchased, $70.00 in drawings by the owner, C. Cobeng, and $50.00 in fuel expense. Instructions