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Kingbird Company designated Jill Holland as petty cash custodian and established a petty cash fund of $184. The fund is reimbursed when the cash in the fund is at $18, which it is. Petty cash receipts indicate funds were disbursed for office supplies $81 and miscellaneous expense $76. Prepare journal entries for the establishment of the fund and the reimbursement. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)