Journalize the entries to record the following: March 1 Established a petty cash fund of $794. March 31 The amount of cash in the petty cash fund is now $614. The fund is replenished based on the following receipts: office supplies, $52 selling expenses, $138. Record any discrepancy in the cash short and over account. If an amount box does not require an entry, leave it blank. Mar. 1 Mar. 31