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Instruction March Transactions: Mar. 1 Established a petty cash fund of $856. 31 The amount of cash in the petty cash fund is now $712. The fund is replenished based on the following receipts: office supplies, $30; selling expenses, $119. Required: Journalize the entries to record the above transactions. Record any discrepancy in the cash short and over account. Refer to the Chart of Accounts for exact wording of account titles. Chart of Accounts CHART OF ACCOUNTS General Ledger ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 610 Interest Revenue 120 Accounts Receivable 131 Notes Receivable EXPENSES 132 Interest Receivable 510 Cost of Goods Sold 515 Credit Card Expense 141 Inventory 145 Office Supplies 516 Cash Short and Over 151 Prepaid Insurance 520 Salaries Expense 181 Land 531 Advertising Expense 191 Equipment 532 Delivery Expense 192 Accumulated Depreciation 533 Insurance Expense 534 Office Supplies Expense Chart of Accounts Trupuru vururu 181 Land 531 Advertising Expense 191 Equipment 532 Delivery Expense 192 Accumulated Depreciation 533 Insurance Expense 534 Office Supplies Expense LIABILITIES 535 Rent Expense 210 Accounts Payable 536 Repairs Expense 221 Notes Payable 537 Selling Expenses 561 Depreciation Expense 222 Interest Payable 231 Salaries Payable 591 Miscellaneous Expense 241 Sales Tax Payable 710 Interest Expense EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends General Journal Journalize the entries for the each transactions on March. Refer to the Chart of Accounts for exact wording of account titles. JOURNAL DATE DESCRIPTION POST. REF. DEBIT Acco ASSETS CREDIT 1 2 3 4 5 6