a. Establish a $200 petty cash fund on January 2. b. Reimburse the petty cash fund at the end of the month. Date Voucher No. Purpose Amount Jan. 2 1 Office supplies $15 6 2 Withdrawal by owner 20 7 3 Lunch with client 35 7 4 Postage 12 8 5 Donation to United Way 25 12 6 Telephone repair 32 23 7 Office supplies 15 28 8 Lunch with client 40 GENERAL JOURNAL Page 1 Date Description Post Ref. Debit Credit Jan. 2 31 Create general ledger