Cameron Co. established a $162 petty cash fund on January 1, 2023. One week later, on January 8 , the fund contained $31.53 in cash and receipts for these expenditures: postage, $45.36; transportation-in, $29.16; store supplies, $35.39; and a withdraval of $20.56 by Jim Cameron, the owner. Cameron uses the perpetual method to account for merchandise inventory. a. Prepare the joumal entry to establish the fund on January 1. Journal entry worksheet Record the entry to establish the fund. Notel Enter detits before credits. b. Prepare a summary of the petty cash payments and record the entry to reimburse the fund on January 8 . (Round your answers to 2 decimal places.) Journal entry worksheet Record the entry to reimburse the fund. Note: Enter debits before credits