Childers Company, which uses a perpetual inventory system, has an established petty cash fund in the amount of $500. The fund was last reimbursed on November 30. At the end of December, the fund contained the following petty cash receipts: December 4 Freight charge for merchandise purchased $ 51 December 7 Delivery charge for shipping to customer $ 75 December 12 Purchase of office supplies $ 40 December 18 Donation to charitable organization $ 59 If, in addition to these receipts, the petty cash fund contains $262.75 of cash, what will be the journal entry to reimburse the fund on December 31?