On August 31, 1999, Brighton Company's petty cash fund contained coins and currency of \(\$ 260\), an IOU from an employee of \(\$ 30\), and vouchers showing expenditures of \(\$ 120\) for postage, \(\$ 52\) for taxi fare, and \(\$ 138\) to entertain a customer. The Petty Cash account shows a balance of \(\$ 600\). The fund is replenished on August 31 because financial statements are to be prepared. What journal entry is required on August 31?