Paloma Co establishes a $$200$ petty cash fund on January $1.$ On January $8$ the fund shows $$38$ in cash along with receipts for the following

expenses:

Postage $$74$

Transportation$-$In $$29$

Delivery Expenses $$16$ and Miscellaneous Expenses $$43$

Prepare the Jan $8$ entry to reimburse the fund and increase it to $$450$