Journalize the necessary entries for each of the following:

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a. Issued a check to establish a petty cash fund of $1,270. If an amount box does not require an entry, leave it blank.

	Accounts PayableAccounts ReceivableCashCash Short and OverPetty CashPetty Cash	Petty Cash	Petty Cash
	Accounts PayableAccounts ReceivableCashCash Short and OverPetty CashCash	Cash	Cash

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b. The amount of cash in the petty cash fund is $160. Issued a check to replenish the fund, based on the following summary of petty cash receipts: store supplies, $780 and miscellaneous selling expense, $280. Record any missing funds in the cash short and over account. If an amount box does not require an entry, leave it blank.

	Accounts PayableAccounts ReceivableCashPetty CashStore SuppliesStore Supplies	Store Supplies	Store Supplies
	Accounts ReceivableCashMiscellaneous Selling ExpensePetty Cash ExpensePetty CashMiscellaneous Selling Expense	Miscellaneous Selling Expense	Miscellaneous Selling Expense
	Accounts PayableAccounts ReceivableCashCash Short and OverPetty CashCash Short and Over	Cash Short and Over	Cash Short and Over
	CashCash Short and OverMiscellaneous Selling ExpensePetty CashStore SuppliesCash	Cash	Cash