Journalize the entries to record the following:

a$.$ Check is issued to establish a petty cash fund of $$750.$

b$.$ The amount of cash in the petty cash fund is now $$176.$ Check is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $$248$; miscellaneous selling expense, $$212$; miscellaneous administrative expense, $$96.($Because the amount of the check to replenish the fund plus the balance in the fund equal $$750,$ record the discrepancy in the cash short and over account.$)$

a$.$ Journalize the entry to establish the petty cash fund.

b$.$ Journalize the entry to replenish the petty cash fund. For a compound transaction, if an amount box does not require an entry, leave it blank.