a Present entries to record the following transactions: (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 expense, $74.50; miscellaneous administrative expenses, $92.75; and miscellaneous selling expense, $18.60. (c) Increased the petty cash fund to $300