March 1 March 31 Established a petty cash fund of $300 The amount of cash in the petty cash fund is now $64. The fund is replenished based on the following receipts: office supplies, $137; selling expenses $112. Required: Journakze the entries to record the above transactions. Record any discrepancy in the cash short and over account. Refer to the Chart of Accounts for exact wording of account titles CHART OF ACCOUNTS General Ledger ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 610 Interest Revenue 120 Accounts Receivable 131 Notes Receivable EXPENSES 132 Interest Receivable 510 Cost of Merchandise Sold 141 Merchandise Inventory 145 Office Supplies 151 Prepaid Insurance 515 Credit Card Expense 516 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Insurance Expense 181 Land 191 Equipment 192 Accumulated Depreciation 534 Office Supplies Expense LEADILETA 181 Land 532 Delivery Expense 191 Equipment 192 Accumulated Depreciation 533 Insurance Expense 534 Office Supplies Expense LIABILITIES 535 Rent Expense 536 Repairs Expense 210 Accounts Payable 221 Notes Payable 537 Selling Expenses 222 Interest Payable 561 Depreciation Expense 231 Salaries Payable 241 Sales Tax Payable 591 Miscellaneous Expense 710 Interest Expense EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends 313 Income Summary natas ta etter to the each transactions on March 31. Refer to the Chart of Accounts for exact wording of account titles PAGE 1 JOURNAL DESTION POST, PEF DEBIT CREDIT