A petty cash fund of $750 is established on October 1. On October 31 the amount of cash in the petty cash fund is now $80. A check is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $288; miscellaneous selling expense, $226; miscellaneous administrative expense, $123. Journalize the entries needed to establish and replenish petty cash.