Cameron Co. established a $200 petty cash fund on January 1, 2020. One week later, on January 8, the fund contained $46.85 in cash and receipts for these expenditures: postage, $51.60; transportation-in, $35.00; store supplies, $41.55; and a withdrawal of $25.00 by Jim Cameron, the owner. Cameron uses the perpetual method to account for merchandise inventory. a. Make the journal entry to establish the fund on January 1. b. Make a summary of the petty cash payments similar to Exhibit 7.3 and record the entry to reimburse the fund on January 8