March Transactions: Mar. 1 Established a petty cash fund of $889. 31 The amount of cash in the petty cash fund is now $740. The fund is replenished based on the following receipts: office supplies, $51; selling expenses, $103. Required: Journalize 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.