As of December 31, 20x1, the petty cash fund of TUMULT COMMOTION Co. with a general leger balance of P15,000 comprises the following:

Coins and currencies P 2,550

Petty cash vouchers:

Gasoline for delivery equipment 3,000

Medical supplies for employees 2,040 5,040

IOU's:

Advances to employees 2,220

A sheet of paper with names of several employees

together with contribution to bereaved employee,

attached is a currency of 2,400

Checks:

Check drawn to the order of the petty cash custodian 3,000

Personal check drawn by the petty cash custodian 2,400

The entry to record the replenishment of the petty cash fund includes