Marin Company designated Jill Holland as petty cash custodian and established a petty cash fund of $196. The fund is reimbursed when the cash in the fund is at $21, which it is. Petty cash receipts indicate funds were disbursed for office supplies $84 and miscellaneous expense $79. 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.)

Account Titles and Explanation	Debit	Credit
enter an account title to record establishment of the fund	enter a debit amount	enter a credit amount
enter an account title to record establishment of the fund	enter a debit amount	enter a credit amount
(To record establishment of the fund.)
enter an account title to record reimbursement	enter a debit amount	enter a credit amount
enter an account title to record reimbursement	enter a debit amount	enter a credit amount
enter an account title to record reimbursement	enter a debit amount	enter a credit amount
enter an account title to record reimbursement	enter a debit amount	enter a credit amount
(To record reimbursement.)