Prepare journal entries for each of the following: a. Issued a check to establish a petty cash

Question:

Prepare journal entries for each of the following:
a. Issued a check to establish a petty cash fund of $300.
b. The amount of cash in the petty cash fund is $95. Issued a check to replenish the fund, based on the following summary of petty cash receipts: store supplies, $120 and miscellaneous selling expense, $75. Record any missing funds in the cash short and over account.