Response to the following problem:
A Petty Cash Fund of $100 was established on October 1. At the end of the month, the following accounts were charged for expenditures from the Petty Cash Fund: Office Supplies, $13.75; Delivery Expense, $15.00; Miscellaneous Expense, $36.00; B. Thomas, Drawing, $25.00.
Record the journal entries for the establishment of the Petty Cash Fund.