Journalize the entries to record the following:

March $1$

Established a petty cash fund of $$300.$

March $31$

The amount of cash in the petty cash fund is now $$64.$ The fund is replenished based on the following receipts: office supplies, $$137$; selling expenses, $$112.$

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. $31$

$$

$$

$$

$$

$$

$$

$$

$$