LUL points): 5 (2 points) Prepare the entry to replenish the $200 petty cash fund of Erin Company assuming the fund has receipts for: freight-out $60 postage $105, and miscellaneous expense $25. The fund contains $8 in cash 36. (6 points) On December 1, Gilman Corporation borrowed $20,000 on a 90-day, 8% note. Prepare the entries to record: 1. the issuance of the note on December 1 2. the accrual of interest at year end on December 31 the payment of the note pm March 1