Journalize the entries to record the following: Check No. 12-375 is issued to establish a petty cash fund of $800. The amount of cash in the petty cash fund is now $272. Check No. 12-476 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $306; miscellaneous selling expense, $127; miscellaneous administrative expense, $79. (Because the amount of the check to replenish the fund plus the balance in the fund do not equal $500, record the discrepancy in the cash short and over account.) a. Journalize the entry to establish the petty cash fund. If an amount box does not require an entry, leave it blank