3) Quibble Company established a $300 petty cash fund by issuing a check to the custodian on February 1. On February 15, the petty cash fund was replenished and increased to $800 in total. The contents of the petty cash fund at the time of the February 15 replenishment were: Currency and coins $12 Petty cash receipts for: Transportation-in for inventory $39 Delivery expense 88 Repairs to office equipment 47 Postage 64 Entertainment of customers 53 291 Total $303 The company uses the perpetual inventory method. Prepare Quibble's general journal entry to record both the reimbursement and the increase of the petty fund on February 15