Cameron Co$.$ established a $$184$ petty cash fund on January $1,2023.$ One week later, on January $8,$ the fund contained $$35\mathrm{.}71$ in cash and receipts for these expenditures: postage, $$51\mathrm{.}52$; transportation$-$in$,$ $$33\mathrm{.}12$; store supplies, $$40\mathrm{.}23$; and a withdrawal of $$23\mathrm{.}42$ 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 $1.$