Requirement 1. Make the general journal entry to create the petty cash fund. Include an explanation. (Record debits first, then, credits. Select the explanation on the last line of th journal entry table.) Date Petty Cash Accounts and Explanation Debit Credit 370 Cash 370 To open the petty cash fund Requirement 2. Make the general journal entry to record the petty cash fund replenishment. Cash in the fund totals $165. Include an explanation (Record debits first, then, credit Select the explanation on the last line of the journal entry table. Prepare a single compound journal entry.) Date Accounts and Explanation Office Supplies Delivery Expense Cash Short and Over Miscellaneous Expense Postage Expense Printing Expense Cash To replenish the petty cash fund Debit Credit 55 20 40 50 35 30 205