EX$\mathrm{.}08\mathrm{.}184.$ALGO $($Algorithmic$)$

Journalize the entries for the following transactions:

Mar. $1$ Established a petty cash fund of $$803.$

$31$ The amount of cash in the petty cash fund is now $$631.$ The fund is replenished

based on the following receipts: office supplies, $$31$ selling expenses, $$145.$

Record any discrepancy in the cash short and over account. If an amount box does not require an entry, leave it blank.