company establish petty cash on January 1, 2020; at a sum of $100. On January 31, 2020, the balance in the fund is as follows:

Receipts: Postage Expense $30.00, Delivery Expense $40.25. Entertainment expense $10.00. Miscellaneous expense $5.00. The cash left on hand was $12.00

Prepare a Journal at 1/31/2020, to replenish the petty cash.