Cameron Co. established a $152 petty cash fund on January 1, 2020. One week later, on January 8, the fund contained $29.63 in cash and receipts for these expenditures: postage, $42.56; transportation-in, $27.36; store supplies, $33.19; and a withdrawal of $19.26 by Jim Cameron, the owner. Cameron uses the perpetual method to account for merchandise inventory. a. Prepare the journal entry to establish the fund on January 1.