On October 1, 2018, "ABC" Company establishes a petty cash fund by issuing a check for $200 to the custodian of the petty cash fund. On October 31, 2018, the custodian of the petty cash fund submitted the following paid petty cash receipts for replenishment of the petty cash fund when there is $47 cash in the fund: Freight-Out: $27 Supplies Expense: 35 Entertainment of Clients: 60 Postage Expense: 28 Based on the above given information, answer the following questions: The establishment of the petty cash On the replenishment date of the petty cash the on the company's total asset. should make a journal entry. And based on the above given information, the journal entry should record a cash over and short on the with an amount of