A Petty Cash Fund Was Originally Established with a Check

Essay

A petty cash fund was originally established with a check for $150.In the petty cash fund on December 31 (the period-end),you find the following:
$$\begin{array} { | l | l | r | } \hline \text { Petty cash receipts } & \text { Postage } & \$ 43.50 \\\hline & \text { Office supplies } & 51.85 \\\hline & \text { Office equipment repair } & 49.00 \\\hline{ \text { Cash } } && 4.25 \\\hline\end{array}$$
Prepare the general journal entry to record the replenishment of the petty cash fund on December 31.