Kingery Inc. maintains a balance of $3,000 in its petty cash fund for routine purchases such as supplies. During the year, Kingery's employees paid for various office supplies and food purchases for office birthdays. As a result, Kingery's petty cash account has a balance of $374 on
December 31, 2019. At the end of each year, Kingery replenishes the petty cash in full. Kingery classifies all petty cash transactions as miscellaneous expense.
Required:
What entry is made to record the replenishment of the petty cash fund?