Journalize the entries to record the following:

Mar. 1	Established a petty cash fund of $539.
Mar. 31	The amount of cash in the petty cash fund is now $383. The fund is replenished based on the following receipts: office supplies, $59 selling expenses, $105.

Record any discrepancy in the cash short and over account. If an amount box does not require an entry, leave it blank.

Mar. 1		fill in the blank 2
			fill in the blank 4
Mar. 31		fill in the blank 6	fill in the blank 7
		fill in the blank 9	fill in the blank 10
		fill in the blank 12	fill in the blank 13
		fill in the blank 15	fill in the blank 16