On March 20, Coronado's petty cash fund of $105 is replenished when the fund contains $8 in cash and receipts for postage $48, freight-out $11, and travel expense $33. Prepare the journal entry to record the replenishment of the petty cash fund. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 20 Postage Expense Freight-Out Travel Expense Cash Over and Short Cash Debit 48 11 12 33 Credit 97 105