If cash on hand is $20, prepare the entry to replenish the petty cash on December 31. (Record debits first, then credits. Exclude explanations from journal entries.) Journal Entry Date PR Dr. Cr. More Info Accounts 31 Cash Short and Over Dec. 15 19 Donations Expense Miscellaneous Expense Office Supplies Expense Postage Expense 26 2018 December 1 A $108 petty cash fund is established. 31 At end of the month, the following paid vouchers exist: donations expense, $15; postage expense, $13; office supplies expense, $26; miscellaneous expense, $19. 13 Cash Print Done