Marigold Company designated Jill Holland as petty cash custodian and established a petty cash fund of $$172.$ The fund is reimbursec when the cash in the fund is at $$15,$ which it is$.$ Petty cash receipts indicate funds were disbursed for office supplies $$78$ and miscellaneous expense $$73.$

Prepare journal entries for the establishment of the fund and the reimbursement. If no entry is required, select $"$No Entry" for the accou titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Listc debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit

$($To record establishment of the fund.$)$