In general journal form, prepare journal entries to establish a petty cash fund on March 1 and

Question:

In general journal form, prepare journal entries to establish a petty cash fund on March 1 and replenish it on March 31.
201X
March 1 A $104 petty cash fund is established.
31 At the end of the month, $21 cash plus the following paid vouchers exist: donations expense, $21; postage expense, $18; office supplies expense, $29; miscellaneous expense, $15.