Cameron Co. established a $190 petty cash fund on January 1, 2023 . One week later, on January 8 , the fund contained $36.85 in cash and receipts for these expenditures: postage, $53.20; transportation-in, $34.20 : store supplies, $41.55, and a withdrawat of $24.20 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 Journal entry worksheet