Jansen Co. establishes a new petty cash fund for $200. During the month the petty cashier disburses cash for the following items: postage stamps $12, shipping charge to customer $25. repair of keyboard $30, pizza party for office $100 (use misc. exp.). At the end of the month, the petty cash is counted as $28 remaining. The fund is then replenished back to $200. Record the following journal entries related to petty cash. 1. To establish the petty cash fund of $200 Accounts Debit Credit [Select 200 200 Select ] To record cash disbursements for the month: postage stamps $12, shipping charge to customer $25, repair of keyboard $30, pizza party for office $100 (use misc. exp.). Also, include the cash overage/shortage based on the count of petty cash remaining at the end of the month. Accounts Debit Credit [Select ] 12 Select] 25 [Select ] F . 30 [Select) 100 Petty cash shortage [ Select) Select ] [ Select)