Petty Cash Fund

Prepare journal entries for each of the following:

a. Issued a check to establish a petty cash fund of $600.

	Petty Cash
	Cash

b. The amount of cash in the petty cash fund is $130. Issued a check to replenish the fund, based on the following summary of petty cash receipts: store supplies, $410 and miscellaneous selling expense, $50. Record any missing funds in the cash short and over account. For a compound transaction, if an amount box does not require an entry, leave it blank.

	Store Supplies
	Miscellaneous Selling Expense
	Cash Short and Over
	Cash