Petty Cash

The Daniyal Company established a $2,500 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 $5,000. The contents of the petty cash fund prior to the October 15 replenishment were:

Currency and coins $ 200

Petty cash receipts for:

Transportation-in $370

Delivery expense 400

Repairs to office equipment 530

Postage 300

Entertainment of customers 300 1900

Total $2,100

Prepare the general journal entry to record the reimbursement and increasing of the fund on October 15.