Prepare journal entries for each of the following:

a$.$ Issued a check to establish a petty cash fund of $$800.$ If an amount box does not require an entry, leave it blank.

b$.$ The amount of cash in the petty cash fund is $$270.$ Issued a check to replenish the fund, based on the following summary of petty cash receipts: store supplies, $$311$ and miscellaneous selling expense, $$196.$ Record any missing funds in the cash short and over account. If an amount box does not require an entry, leave it blank.