Chart of Accounts 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 Merchandise Sold 141 Merchandise Inventory 515 Credit Card Expense 145 Office Supplies 516 Cash Short and Over 146 Store Supplies 520 Salaries Expense 151 Prepaid Insurance 531 Advertising Expense 181 Land 532 Delivery Expense 191 Office Equipment 533 insurance Expense 192 Accumulated Depreciation-Office Equipment 534 Office Supplies Expense 193 Store Equipment 535 Rent Expense 194 Accumulated Depreciation-Store Equipment 536 Repairs Expense 537 Selling Expenses LIABILITIES 538 Store Supplies Expense 210 Accounts Payable 561 Depreciation Expense-Office Equipment 221 Notes Payable 562 Depreciation Expense-Store Equipment 222 interest Payable 591 Miscellaneous Administrative Expense 231 Salaries Payable 592 Miscellaneous Seling Expense 241 Sales Tax Payable 710 Interest Expense EQuiTY 310 Common Stock 311 Retained Earnings Aefer mo te Chat or Acroun beenct uoging or wcoout thes Prepare journal entries for each of the following (Refer to the Chart of Accounts for exact wording of account tities) Instructions a. On July 1 , issued a check to establish a perty cash fund of $760 b. The amount of cash in the petty cash fund is $113. Issued a check to replenish the fund, based on the following summary of peity cash receipts store supplies, $516, and miscelianeous selling expense, $80. Record any missing funds in the cash shoct and ovec account