Prepare journal entries for each of the following. For a compound transaction, if an amount box does not require an entry, leave it blank.

a. Issued a check to establish a petty cash fund of $800.

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, $308 and miscellaneous selling expense, $196. 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.