Please note: There is a colum beside debit that says credit, I just couldn't fill it in. Thanks!

Sheridan Company established a $100 petty cash fund on August 1 . On August 31 , the fund had $5 cash remaining and petty cash receipts for postage $31, office supplies $22, and miscellaneous expense $39. Prepare journal entries to establish the fund on August 1 and replenish the fund on August 31. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)