On March 1, 2020, a check was written in the amount of $400 to establish a petty cash fund. During March, the following vouchers were written for cash removed from the petty cash drawer: Voucher Account Amount No. Debited Postage 1 $25 Expense Automobile 2 80 Expense Molly Walker, 3 75 Drawing Miscellaneous 4 45 Expense Based on the above petty cash information, prepare (a) the journal entry to establish a petty cash fund, and (b) the journal entry to replenish the petty cash fund at the end of the month. There are fourteen blanks to fill in. For the description, use the account title you would typically find in the chart of accounts (e.g., Cash, Petty Cash, Postage Expense, etc.). Please remember to spell the description correctly. Do not include dollar signs.