Present entries to record the following transaction:

a) Established a petty cash fund of $235.

b) The petty cash fund now has a balance of $42.80. Replenished the fund, based on the following disburshments by the summary of the petty cash reciepts: Office supplies expense, $74.50; misc expense, $92.75; and misc selling expense, $18.60.

c) Increased the petty cash fund to $300.

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a. How do I establish a petty cash fund of $235

b. balance $42.80

Dr Cr
Office supplies expense $74.50 misc selling expense $18.60
Misc expense $92.75

c. How do I increase the petty cash

For A your journal entries will be:
Debit Petty Cash and Credit Cash

B will be Debit the expense accounts for the amounts of the receipts and Cash over or short for the difference. Credit Cash for the amount of the fund - the actual balance.

C will be similar to Part A except yor amount will be what the petty cash account was increased by.