Based on the following 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. On January 1, 20--, a check was written in the amount of $200.00 to establish a petty cash fund. During January, the following vouchers were written for cash removed from the petty cashdrawer:

 

Voucher No. Account Debited Amount Telephone Expense Automobile Expense Joseph Levine, Drawing Postage Expense Charitable Contributions Expense Miscellancous Expense 1 $17.50 2 33.00 3 70.00 4 12.50 5 15.00 49.00