On January 1, a company establishes a petty cash account and designates one employee as petty cash custodian. The original amount included in the petty cash fund is $500, and it will be used to make small cash disbursements. The fund will be replenished on the first of each month, after the petty cash custodian presents receipts for disbursements to the general cashier. The following disbursements are made in January: Office supplies $127 Postage 83 Entertainment 84 The balance in the petty cash box at the end of January is $196. The entry required at the end of January is Office supplies expense $127 Postage expense 83 Entertainment expense 84 Cash over and short 10 Cash $304 Office supplies expense $127 Postage expense 83 Entertainment expense 84 Cash $294 Office supplies expense $127 Postage expense Entertainment expense Cash Cash over and short 83 84 $284 10 Office supplies expense $127 Postage expense 83 Entertainment expense 84 Cash over and short 10 Cash $304