could you please tell me what does 13$ in cash represent and why if thereis 12$ in cash the lst column should crdit cash for 88$

To illustrate, assume that on March 15 Laird's petty cash custodian requests a check for $87. The fund contains $13 cash and petty cash receipts for postage $44, freight-out $38, and miscellaneous expenses $5. The general journal entry to record the check is: Mar. 15 Postage Expense Freight-out Miscellaneous Expense Cash (To replenish petty cash fund)