Petty cash fund entries Chart of Accounts Journal Instructions Journalize the entries to record the following (refer to the Chart of Accounts for exact wording of account titles) Instructions A On March 1, Check is issued to establish a petty cash fund of $1, 125 B. On April 1, the amount of cash in the petty cash fund is now $122. Check is issued to replenish the fund, based on the following summary of petty cash receipts office supplies, $594, miscellaneous selling expense, $216, miscellaneous administrative expense $168 (Because the amount of the check to replenish the fund plus the balance in the fund do not equal $1,125, record the discrepancy in the cash short and over account)