Present entries to record the following transactions:

(a)

Established a petty cash fund of $200.00.

(b)

The petty cash fund now has a balance of $42.80. Replenished the fund, based on the following disbursements as indicated by a summary of the petty cash receipts: office supplies, $74.50; miscellaneous administrative expense, $92.75; and miscellaneous selling expense, $18.60.

(c)

Increased the petty cash fund to $300.00.

Date	Account Title	Debit	Credit