Prepare journal entries for each of the following (refer to the Chart of Accounts for exact wording of account titles):

	Instructions
A.	On March 1, issued a check to establish a petty cash fund of $750.
B.	On April 1, the amount of cash in the petty cash fund is $115. Issued a check to replenish the fund, based on the following summary of petty cash receipts: repair expense, $515 and miscellaneous selling expense, $88. Record any missing funds in the cash short and over account.