Journalize the entries to record the following (refer to the Chart of Accounts for exact wording of account titles):

a.

On July 1, check No. 12-375 issued to establish a petty cash fund of $1,035.

b.

The amount of cash in the petty cash fund which is now $100. Check No. 12-476 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $529; miscellaneous selling expense, $210; miscellaneous administrative expense, $163. (Because the amount of the check to replenish the fund plus the balance in the fund do not equal $1,035, record the discrepancy in the cash short and over account.)