Consider the following: (Click the icon to view the information.) If cash on hand is $24, prepare the entry to replenish the petty cash on January 31. (Record debits first, then credits. Exclude explanations from journal entries.) PR Dr. Date Cr. 21 Jan. 14 Journal Entry Accounts 31 Donations Expense Postage Expense Office Supplies Expense Miscellaneous Expense Cash Short and Over 28 21 Cash More Info 2017 January 1 A $103 petty cash fund is established. 31 At end of the month the following paid vouchers exist: donation expense, $21: postage expense, $14, office supplies expense, $28; miscellaneous expense, $21. Print Done