Weijing Consulting established a $$200$ petty cash fund on February $1,2024.$ On February $25,$ the petty cash box contained $$34$ and receipts for the following expenses: $$32$ for entertainment expense $($lunch with a client$),$ $$65$ for computer repair, $$36$ for stationary and $$28$ for delivery expense. Prepare the journal entry to record the establishment of the fund. Record the reimbursement of fund on September $23.$

Feb. $1$ Petty Cash........... $

Cash.......... $

To record establishment of fund.

Feb. $25$ Entertainment Expense......................... $

Computer Repair Expense.................... $

Stationary Expense..................... $

Delivery Expense.................... $

Cash Over and Short................ $

Cash........................ $

To reimburse the fund.