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 $750.
b. The amount of cash in the petty cash fund is $325. Issued a check to replenish the fund based on the following summary of petty cash receipts: repair expense $300, and miscellaneous selling expense $100. Record any missing funds in the cash short and over account.