Instructions

Based on the following petty cash information, prepare $($a$)$ the journal entry to establish a petty cash fund, and $($b$)$ the journal entry to replenish the petty cash fund. If an amount box does not require an entry, leave it blank. When required, enter amounts in dollars and cents.

On January $1,20--,$ a check was written in the amount of $$200$ to establish a petty cash fund. During January, the following vouchers were written for cash removed from the petty cash drawer:

$\backslash$table$[[$Voucher No$.,$Account Debited,Amount$],[1,$Phone Expense,$$17\mathrm{.}50$