Prepare journal entries for each of the following:

a. Issued a check to establish a petty cash fund of \(\$ 400\).

b. The amount of cash in the petty cash fund is \(\$ 85\). Issued a check to replenish the fund, based on the following summary of petty cash receipts: store supplies, \(\$ 180\) and miscellaneous selling expense, \(\$ 110\). Record any missing funds in the cash short and over account objs. 4, 5