Journalize the entries to record the following.
on march 1, check no. 2-45-13 is issued to establish a petty cash fund of $1, 100.
on april 1, the amount of cash in the petty cash fund is now $115. check no. 271-13 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $614; miscellaneous selling expense, $200; miscellaneous administrative expense, $145. (because the amount of the check to replenish the fund plus the balance in the fund do not equal $1, 100, record the discrepancy in the cash short and over account.)