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 $760. B. On April 1, the amount of cash in the petty cash fund is $107. Issued a check to replenish the fund, based on the following summary of petty cash receipts: repair expense, $501 and miscellaneous selling expense, $90. Record any missing funds in the cash short and over account.