Bonita Company established a \\( \\$ 120 \\) petty cash fund on August 1 . On August 31 , the fund had \\( \\$ 10 \\) cash remaining and petty cash receipts for postage \\( \\$ 38 \\), office supplies \\( \\$ 27 \\), and miscellaneous expense \\( \\$ 43 \\). Bonita Company records all office supplies in supplies. Prepare journal entries to establish the fund on August 1 and replenish the fund on August 31. (Credit account tities are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debitentries hefore creditentries.)