Journalize the entries to record the following: Check is issued to establish a petty cash fund of $600. The amount of cash in the petty cash fund is now $198. Check is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $233; miscellaneous selling expense, $96; miscellaneous administrative expense, $60. If the amount of the check to replenish the fund plus the balance in the fund do not equal $600, record the discrepancy