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 $1,200. b. The amount of cash in the petty cash fund is now $420. Check No. 271-13 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $452; miscellaneous selling expense, $187; miscellaneous administrative expense, $117. a. Journalize the entry to establish the petty cash fund. 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