Wilkinson Company established a $105 petty cash fund on August 1. On August 31, the fund had $5 cash remaining and petty cash receipts for postage $34, office supplies $26, and miscellaneous expense $38. Prepare journal entries to establish the fund on August 1 and replenish the fund on August 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Aug. 1 Petty Cash Cash Aug. 31 Postage Expense Miscellaneous Expense office supplies expense Cash Over and Short Cash