Genesis Ltd. designated Alexa Kidd as petty cash custodian and established a petty cash fund of $400. The fund is reimbursed when the cash in the fund is at $57. Petty cash receipts show that funds were disbursed for $174 of supplies and $167 of freight charges on inventory purchases. Genesis uses a perpetual inventory system. Prepare journal entries for the establishment of the fund and the reimbursement.