On April 3, 2020, Al-Arab Company established a petty cash fund with the amount of JD 220 in cash. Mr. Ali is the custodian of the petty cash fund. On April 30, the custodian submitted the following paid petty cash voucher for replenishment of the petty cash fund where there is JD 47 cash in the fund:

Supplies JD 168

Prepare the journal entries required to establish the petty cash fund on April 3 and the replenishment of the fund on April 30.