Present entries to record the following transactions: a. Established a petty cash fund of $235. 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. Round your answers to two decimal places. If an amount box does not require an entry, leave it blank: c. Increased the petty cash fund to $300