March 1 Established a petty cash fund of $760. March 31 Replenished the petty cash fund based on the following summary of receipts: office supplies, $53, and selling expenses, $114. Petty cash on hand was $599. Record any discrepancy in the cash short and over account. If an amount box does not require an entry, leave it blank. March 1 Petty Cash 760 760 Cash March 31 Office Supplies 53 Selling Expenses 114 Cash Short and Over Petty Cash 599