Journalize the entries to record the following: Check No. 12-375 is issued to establish a petty cash fund of $1,200. The amount of cash in the petty cash fund is now $432. Check No. 12-476 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $445; miscellaneous selling expense, $184; miscellaneous administrative expense, $115. (Because the amount of the check to replenish the fund plus the balance in the fund do not equal $500, record the discrepancy in the cash short and over account.)