a) Record the journal entry on June 12 to establish the petty cash fund. Date Account Title and Explanation 2019 Jun 12 s Accounts Payable Accounts Receivable b) Record Advertising Expense Cash Enter the Debit Credit ta replenish the petty cash fund. rder. Debit Date 2019 Jun 30 Cash Over and Short Delivery Expense Maintenance Expense Miscellaneous Expense Petty Cash Postage Expense Rent Expense Salaries Expense Sales Revenue Supplies Expense Telephone Expense Utilities Expense Replenish the petty cash fund Credit