Create the cash disbursement journal entry for check no. 1601 issued.

The custodian of the petty cash fund submits the following receipts for reimbursement and reports a cash-on-hand count of $8. Check No. 1601 is issued and cashed to reimburse the fund. \begin{tabular}{|l|l|l|l|l|l|l|l|l|} \hline 31 & 1600 & Smith Pipe Company & 60192 & 60192 & & & \\ \hline 31 & 1601 & Petty Cash & 142 & & & & \\ \hline & & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular}