Based on the following petty cash information, prepare

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

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

Voucher No. Account Debited Postage Expense Miscellancous Expense John Flanagan, Drawing Telephone Expense Charitable Contributions Expense Automobile Expense Amount $13.00 17.00 45.00 3 4 36.00 50.00 29.00 4n 6 122