Coronado Company established a $100 petty cash fund on August 1. On August 31, the fund had $15 cash remaining and petty cash receipts for postage $40, office supplies $29, and miscellaneous expense $13. Prepare journal entries to establish the fund on August 1 and replenish the fund on August 31. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)