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 $500.
b. The amount of cash in the petty cash fund is $140. Issued a check to replenish the fund, based on the following summary of petty cash receipts: repair expense, $260 and miscellaneous selling expense, $84. Record any missing funds in the cash short and over account.