Oriole Company designated Alexa Kidd as petty cash custodian and established a petty cash fund of $401. The fund is reimbursed when the cash in the fund is at $56. Petty cash receipts shows that funds were disbursed for $175 of supplies and $165 of freight charges on inventory purchases. Oriole uses a perpetual inventory system. Oriole follows the practice of recording the purchase of supplies to the asset account. Prepare journal entries for the establishment of the fund and the reimbursement. (Credit account titles are automatically indented when 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.) Account Titles and Explanation Debit Credit (To record establishment of the fund) (To record the reimbursement)