Present entries to record the following transactions:

(a) Established a petty cash fund of $350.

(b) The petty cash fund now has a balance of $75.80. Replenished the fund, based on the following disbursements as indicated by a summary of the petty cash receipts: office supplies expense, $89.50; miscellaneous administrative expense, $108.75; and miscellaneous selling expense, $65.60.

(c) Increased the petty cash fund to $400.