Journalize the entries to record the following:
a. Check No. 245-13 is issued to establish a petty cash fund of $1,100.
b. 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.)