If in Exercise 6B-2 cash on hand is $35, prepare the entry to replenish the petty cash

Question:

If in Exercise 6B-2 cash on hand is $35, prepare the entry to replenish the petty cash on January 31.
In Exercise 6B-2
201X
Jan. 1 A $107 petty cash fund is established.
31 At the end of the month, $32 cash plus the following paid vouchers exist: donations expense, $22; postage expense, $13; office supplies expense, $22; miscellaneous expense, $18.