A petty cash fund was originally established with a check for $230. On December 31, the petty cash fund was replenished when there was $20.25 remaining and there were petty cash receipts for postage, $51.50; supplies, $54.25; and equipment repair, $65.00.

Required: Prepare the journal entry, if any, required, to record the replenishment of the petty cash fund on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your final answer to two decimal places.)