Murdstone, Inc. issued a check on January 2 to establish a petty cash fund of $500. On January 31, the amount of cash in the petty cash fund is $440. The company would like to issue a check to replenish the fund, based on the following summary of petty cash receipts: Account Office Supplies Amount on Receipt Miscelaneous Administrative Expense $30.00 $23.00 The company's policy is to record any missing funds in the Cash Short and Over account The new intern has prepared a proposed joumal entry to record the replenishing of the petty cash fund DATE Jan. 31 Petty Cash Cash FACE 17 JOURNAL ACCOUNTING EQUATION DESCRIPTION POST DENT CREDIT ASSETS LABUTES EQUITY 51.00 1 $3.00 4