Petty cash fund entries Instructions Chart of Accounts Journal Instructions Journalize the entries to record the following (refer to the Chart of Accounts for exact wording of account titles): A. On July 1, check No. 12-375 is issued to establish a petty cash fund of $1,175 B. The amount of cash in the petty cash fund is now $110. Check No. 12-476 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, s665; miscellaneous selling expense, $211; miscellaneous administrative expense, $178. (Because the amount of the check to replenish the fund plus the balance in the fund do not equal $1,175, record the discrepancy in the cash short and over account.)