Fresh Foods established a petty cash fund of $88 on January 2. On January 31, the fund contained cash of $8.80 and vouchers for the following cash payments:Maintenance expense $ 26.40 Office supplies 35.20 Transportation expense 17.60 The four distinct accounting events affecting the petty cash fund for the period were (1) establishment of the fund, (2) reimbursements made to employees, and (3) recognition of expenses including any amount of cash short or over and (4) replenishment of the fund. Required:Show each of the four events in a horizontal statements model like the following one. (In the Cash Flow column, indicate whether the item is an operating activity (OA), investing activity (IA), or a financing activity (FA). Enter any decreases to account balances with a minus sign. Round your final answers to 2 decimal places. Not all cells in the "Cash Flow" column may require an input - leave cells blank if there is no corresponding input needed.)