Petty Cash

The Crown Company established a $100 petty cash fund by issuing a cheque to the

custodian on October 1. On October 15, the petty cash fund was replenished and

increased to $150. The contents of the petty cash fund prior to the October 15

replenishment were:

Currency and coins $ 10

Petty cash receipts for:

Transportation-in $13

Delivery expense $24

Repairs to office equipment $15

Postage $23

Entertainment of customers $13 $ 88

Total $ 98

Prepare the general journal entry to record the reimbursement and increasing of the fund

on October 15.