Journalize the entries to record the following:

1. Check No. 245-13 is issued to establish a petty cash fund of $1,300.
2. The amount of cash in the petty cash fund is now $468. Check No. 271-13 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $483; miscellaneous selling expense, $200; miscellaneous administrative expense, $125.