Prepare journal entries for each of the following: a. Issued a cheque to establish a petty cash fund of $500. b. The amount of cash in the petty cash fund is $120. Issued a cheque to replenish the fund, based on the following summary of petty cash receipts: office supplies, $300, and miscellaneous administra- tive expense, $75. Record any missing funds in the cash over/short account.