Journalize the entries to record the following: Check No. 245-13 is issued to establish a petty cash fund of $900. The amount of cash in the petty cash fund is now $324. Check No. 271-13 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $334; miscellaneous selling expense, $138; miscellaneous administrative expense, $86. a. Journalize the entry to establish the petty cash fund. b. Journalize the entry to replenish the petty cash fund. For a compound transaction, if an amount box does not require an entry, leave it blank.