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	$	44
December 7	Delivery charge for shipping to customer	$	68
December 12	Purchase of office supplies	$	33
December 18	Donation to charitable organization	$	52

If, in addition to these receipts, the petty cash fund contains $292.50 of cash, the journal entry to reimburse the fund on December 31 will include: