Sarasota Company designated Jill Holland as petty cash custodian and established a petty cash fund of $350. The fund is reimbursed when the cash in the fund is at $20, which it is. Petty cash receipts indicate funds were disbursed for office supplies $90 and miscellaneous expense $237. Prepare journal entries for the establishment of the fund and the reimbursement. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)