Cameron Co. established a $172 petty cash fund on January 1, 2023. One week later, on January 8, the fund contained $33.43 in cash and receipts for these expenditures: postage, $48.16; transportation-in, $30.96; store supplies, $37.59; and a withdrawal of $21.86 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. b. Prepare a summary of the petty cash