In general journal form, prepare journal entries to establish a petty cash fund on January 1 and

Question:

In general journal form, prepare journal entries to establish a petty cash fund on January 1 and replenish it on January 31.
201X
Jan. 1 A $107 petty cash fund is established.
31 At the end of the month, $32 cash plus the following paid vouchers exist: donations expense, $22; postage expense, $13; office supplies expense, $22; miscellaneous expense, $18.