Journalize the entries to record the following: March 1 Established a petty cash fund of $591. March 31 The amount of cash in the petty cash fund is now $409. The fund is replenished based on the selling expenses, $132. Record any discrepancy in the cash short and over account. If an amount box does not require an entry. leave it blank Mar. 1 Petty Cash 591 Cash 591 52 132 Mar 31 Office Supplies Selling Expenses Cash Short and Over Cash A 60-day, 10% note for $25,200, dated May 1, is received from a customer on account. The maturity value of the note is Oa a. $420 Ob. $25,620 Oc. c. $27,720 Od $25,200