Recording Petty Cash Fund Transactions Illustrate the effect on the accounts and financial statements of the following transactions. If no account or activity is affected, select "No effect" from the dropdown and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts. a. Established a petty cash fund of $750. Statement of Cash Flows Balance Sheet Assets Liabilities + Stockholders' Equity + Income Statement b. The amount of cash in the petty cash fund is now $140. Replenished the fund, based on the following summary of petty cash receipts: office supplies, $325; miscellaneous selling expense, $200; miscellaneous administrative expense, $85. Enter account decreases and cash outflows as negative amounts. Statement of Cash Flows Assets + Balance Sheet Liabilities + Stockholders' Equity Income Statement