Blossom Company designated Jill Holland as petty cash custodian and established a petty cash fund of $248. The fund is reimbursed when the cash in the fund is at $34, which it is. Petty cash receipts indicate funds were disbursed for office supplies $97 and miscellaneous expense $92. Prepare journal entries for the establishment of the fund and the reimbursement. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)