journalize the entries to record the following 642232

Journalize the entries to record the following:

a. Check No. 6172 is issued to establish a petty cash fund of $1,000.

b. The amount of cash in the petty cash fund is now $239.16. Check No. 6319 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $379.10; miscellaneous selling expense, $216.25; miscellaneous administrative expense, $143.06. (Since the amount of the check to replenish the fund plus the balance in the fund do not equal $1,000, record the discrepancy in the cash short and over account.)