Jammy Art set up a petty cash fund of $$300$ on April $1,2023.$ On April $20,$ the petty cash box contained $$43$ and the following receipts: $$150$ for printing, $$28$ for taxi fare, and $$72$ for delivery expense. Prepare the journal entry to record the establishment of the fund. Record the reimbursement of fund on April $20.$

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