Windsor Company designated Jill Holland as petty cash custodian and established a petty cash fund of $$188.$ The fund is reimbursed

when the cash in the fund is at $$19,$ which it is$.$ Petty cash receipts indicate funds were disbursed for office supplies $$82$ and

miscellaneous expense $$77.$

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 O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all

debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit

$($To record establishment of the fund.$)$

$($To record reimbursement.$)$