Oriole Boxes uses a petty cash imprest system. The fund was established on February 14 with a balance of $110. On February 28, there were $5 cash and the following petty cash receipts in the petty cash box.

Date	Receipt No.	For	Amount
Feb. 15	1	Supplies	$11
18	2	Miscellaneous expense	7
20	3	Freight in (assume perpetual inventory system)	33
21	4	Supplies	15
22	5	Delivery charges on outgoing freight	18
27	6	Supplies	26

(A)Record the journal entry on February 14 to establish the petty cash fund. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (B)Record the journal entry on February 28 to replenish the fund and increase the balance to $193. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)