Pina Colada Company established a $$105$ petty cash fund on August $1.$ On August $31,$ the fund had $$13$ cash remaining and petty cash receipts for postage $$38,$ office supplies $$30,$ and miscellaneous expense $$21.$

Prepare journal entries to establish the fund on August $1$ and replenish the fund on August $31.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit