Based on the following petty cash information, prepare

(a) The journal entry to establish a petty cash fund, and

(b) The journal entry to replenish the petty cash fund. On January 1, 20--, a check was written in the amount of $200.00 to establish a petty cash fund. During January, the following vouchers were written for cash removed from the petty cashdrawer:

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Account Debited Telephone Expense Automobile Expense Joscph Levine, Drawing Voucher No. Amount $17.50 33.00 70.00 12.50 15.00 49.00 2 Postage Expense Charitable Contributions Expense Miscellancous Expense 23456