Journalize the entries to record the following:
a. Check No. 8193 is issued to establish a petty cash fund of $800.
b. The amount of cash in the petty cash fund is now $294. Check No. 8336 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $295; miscellaneous selling expense, $120; miscellaneous administrative expense, $75. (Since the amount of the check to replenish the fund plus the balance in the fund do not equal $800, record the discrepancy in the cash short and over account.)