Crane Boxes uses a petty cash imprest system. The fund was established on February $14$ with a balance of $$101.$ On February $28,$

there were $$5$ cash and the following petty cash receipts in the petty cash box:

$($a$)$

Record the journal entry on February $14$ to establish the petty cash fund. $($Credit account titles are automatically indented when the

amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List

debit entry before credit entry.$)$