Journalize the entries to record the following:
A. Check No. 12-375 is issued to establish a petty cash fund of $750.
B. The amount of cash in the petty cash fund is now $80. Check No. 12-476 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $288; miscellaneous selling expense, $226; miscellaneous administrative expense, $123. (Because the amount of the check to replenish the fund plus the balance in the fund do not equal $750, record the discrepancy in the cash short and over account.)