Petty Cash Fund Entries Journalize the entries to record the following: a. Check is issued to establish a petty cash fund of $1,300. b. The amount of cash in the petty cash fund is now $429. Check is issued to replenish the fund, based on the following summary of petty cash receipts: ofce supplies, $505; miscellaneous selling expense, $209; miscellaneous administrative expense, $131. (Because the amount of the check to replenish the fund plus the balance in the fund do not equal $1,300, record the discrepancy in the cash short and over account.) a. Journalize the entry to establish the petty cash fund. Vi 0 w B 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. V1 Vl @0000 @0000