Based on the following petty cash information, prepare
(a) The journal entry to establish a petty cash fund,
(b) The journal entry to replenish the petty cash fund.
On January 1, 20--, a check was written in the amount of $300 to establish a petty cash fund. During January, the following vouchers were written for cash removed from the petty cashdrawer:

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Voucher No. Account Debited Telephone Expensc Automobile Expense James Lucas, Drawing Postage Charitable Contributions Expense Miscellancous Expense Amount $21.20 39.60 85.00 15.30 20.00 47.00 2 Expense