Journalize the entries to record the following:

1. Check No. 12-375 is issued to establish a petty cash fund of $750.
2. The amount of cash in the petty cash fund is now $80. Check No. 12-476 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $288; miscellaneous selling expense, $226; miscellaneous administrative expense, $123.

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

b. Journalize the entry to replenish the petty cash fund. If an amount box does not require an entry, leave it blank.