Cameron Co$.$ established a $$178$ petty cash fund on January $1,2023.$ One week later, on January $8,$ the fund contained $$34\mathrm{.}57$ in cash and receipts for these expenditures: postage, $$49\mathrm{.}84$; transportation$-$in$,$ $$32\mathrm{.}04$; store supplies, $$38\mathrm{.}91$; and a withdrawal of $$22\mathrm{.}64$ by Jim Cameron, the owner. Cameron uses the perpetual method to account for merchandise inventory.

a$.$ Prepare the journal entry to establish the fund on January $1.$ Prepare a summary of the petty cash payments and record the entry to reimburse the fund on January $8.($Round your answers to $2$ decimal places.$)$

Record the entry to reimburse the fund.