(a) Established a petty cash fund of $235. 

(b) The petty cash fund now has a balance of $42.80. Replenished the fund, based on the following disbursements as indicated by a summary of the petty cash receipts: office supplies, $74.50; miscellaneous administrative expense, $92.75; and miscellaneous selling expense, $18.60. 

(c) Increased the petty cash fund to $300.

Required: 

Present entries to record the above transactions. Refer to the Chart of Accounts for exact wording of accountitles.