On December 1 a petty cash fund was established with a cheque for \\( \\$ 200 \\). On December 31 you find the following items in the cash box: Receipts for postage \\( (\\$ 43.50) \\) and office supplies \\( (\\$ 100.85) \\). \\( \\$ 54.25 \\) in cash remains. *It was also decided to reduce the amount of the fund by \\( \\$ 50 \\) when replenishing it. \\( { }^{*} \\) Note - when entering the \\( \\$ \\) amount, DO NOT use \"\\$\" signs or commas. For example, enter \\( \\$ 1,000 \\) as 1000 or \\( \\$ 300 \\) as 300 . IF there are decimal places, round to the nearest cent or two decimal places (hundredths) \\( \\underline{\\mathbf{B U T}} \\) only if there are decimal places, otherwise round to the nearest dollar. This will simplify things. Prepare the journal entry to establish the fund on December 1