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: If, in addition to these receipts, the petty cash fund contains $234.75 of cash, the journal entry to reimburse the fund on December 31 will include: 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: If, in addition to these receipts, the petty cash fund contains $234.75 of cash, the journal entry to reimburse the fund on December 31 will include