Journalize the entries to record the following: Use correct journal format $-$ no grid necessary: Jan.. $1$ Cash $$1000$

AR $$1000$

March $1$ Established a petty cash fund of $$500.$

March $31$ The amount of cash in the petty cash fund is now $$40$ The fund is replenished based on the following receipts: office supplies, $$237$; selling expenses, $$218.$

Record any discrepancy in the cash short and over account.