Crane Ltd. designated Alexa Kidd as petty cash custodian and established a petty cash fund of $400. The fund was reimbursed when the cash in the fund was at $55. Petty cash receipts show that funds were disbursed for $173 of supplies and $167 of freight charges on inventory purchases. Crane uses a perpetual inventory system and records supplies purchased to an asset account. Prepare journal entries for the establishment of the fund and the reimbursement. (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 all debit entries before credit entries.) Account Titles and Explanation Debit Credit petty 400 Cash (To record establishment of the fund) Miscellaneous Expense \begin{tabular}{||c||} \hline \hline 340 \\ \hline \hline \end{tabular} Petty Cash \begin{tabular}{||c||} \hline \hline 340 \\ \hline \hline \end{tabular} Cash (To record the reimbursement of the fund)