Childers Company, which uses a perpetual inventory system, has an established petty cash fund in the amount of $2.500. The fund was last reimbursed on November 30. At the end of December, the fund contained the following petty cash receipts:

December 4	Merchandise purchased	$	50
December 7	Delivery expense	$	74
December 12	Purchase of office supplies	$	39
December 18	Miscellaneous expense	$	58

If, in addition to these receipts, the petty cash fund contains $267.00 of cash, the journal entry to reimburse the fund on December 31 will include: