Novak Corp. established a $100 petty cash fund on August 1. On August 31, the fund had $14 cash remaining and petty cash receipts for postage $40, office supplies $27, and miscellaneous expense $17. Prepare journal entries to establish the fund on August 1 and replenish the fund on August 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)