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

a.	On July 1, issued a check to establish a petty cash fund of $500.
b.	The amount of cash in the petty cash fund is $85. Issued a check to replenish the fund, based on the following summary of petty cash receipts: store supplies, $360, and miscellaneous selling expense, $40. Record any missing funds in the cash short and over account.