necessary journal entry by sele View transaction list Journal entry worksheet < 1 Recall on February 1, Derrick Company established a $200 petty cash fund. On February 15, when the fund balance reached $7, the petty cash custodian prepared a petty cash report that summarized receipts for postage I$140) and printing ($54). Complete the necessary journal entry by selecting the account Note: Enter debits before credits. Date Feb. 15 General Journal Debit Credit Record entry Clear entry View general journal