Prepare journal entries for each of the following:

a. Issued a check to establish a petty cash fund of \(\$ 600\).

b. The amount of cash in the petty cash fund is \(\$ 175\). Issued a check to replenish the fund, based on the following summary of petty cash receipts: repair expense, \(\$ 350\) and miscellaneous selling expense, \(\$ 55\). Record any missing funds in the cash short and over account objs. 4, 5