Devon Company established a $$250$ petty cash fund on August $1,2023.$ On August $31,$ the fund had $$12$ cash remaining and petty cash receipts for postage $$135,$ office supplies $$92,$ and miscellaneous expense $$13.$

$(2$pts$.$ ea$.-4$pts$.)$

Required: Prepare a journal entries to:

Aug. $1$ Establish the fund.

$31$ Replenish$/$Reimburse the fund