A company has decided to start a petty cash fund for $$150.$ Which of the following is the correct journal entry?

no entry is required

$\backslash$table$[[$Expenses$,150,],[$Petty Cash,,$150]]$

$\backslash$table$[[$Petty Cash,$150,],[$Cash$,,150]]$

$\backslash$table$[[$Cash$,150,],[$Petty Cash,,$150]]$