Petty Cash Fund Entries Journalize the entries to record the following a. Check No. 245-13 is issued to establish a petty cash fund of $800 b. The amount of cash in the petty cash fund is now $280. Check No. 271-13 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $302; miscellaneous selling expense, $125; miscellaneous administrative expense, $78. a. Journalize the entry to establish the petty cash fund. Petty Cesh Cash Check My Work a. Recal that the only time Petty Cash is used is when the fund is initialy established or increased Leaming Objective 6 b. Journalize the entry to replenish the petty cash fund. For a compound transaction, if an amount box does not require an entry, leave it blank. Office Supplies Miscellaneous Selling Expense Miscellaneous Administrative Expense Cash Short and Over Cash