Petty cash fund entries Joumalize the entries to record the following: a. Check No, 12-375 is issued to establish a petty cash fund of $1,400. b. The amount of cash in the petty cash fund is now $504. Check No. 12476 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $520; miscellaneous selling expense, $215; miscelianeous administrative expense, $134. (Because the amount of the check to replenish the fund plus the balance in the fund do not equal $500, record the discrepancy in the cash short and over account.)