On March 1, Simmons created a petty cash fund of $450. At the end of the month, $104 remained, and there were receipts for the following expenses: Office Supplies $151 Postage 31 Travel 128 Miscellaneous 50 Required: (a) Prepare a journal entry to establish the petty cash fund. (b) Prepare a journal entry to record petty cash fund replenishment. Date Account Title Debit Credit X 5