Journalize the entries to record the following: A check is issued to establish a petty cash fund of $1,290. The amount of cash in the petty cash fund is now $303. Check is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $427; miscellaneous selling expense, $365; miscellaneous administrative expense, $165. If the amount of the check to replenish the fund plus the balance in the fund does not equal $1,290, record the discrepancy in the cash short and over account.