Using the following information, prepare the journal entries to:

a.	Establish a $200 petty cash fund on January 2.
b.	Reimburse the petty cash fund at the end of the month.

Date	Voucher No.	Purpose	Amount
Jan. 2	1	Office supplies	$15
6	2	Withdrawal by owner	20
7	3	Lunch with client	35
7	4	Postage	12
8	5	Donation to United Way	25
12	6	Telephone repair	32
23	7	Office supplies	15
28	8	Lunch with client	40

If an amount box does not require an entry, leave it blank.