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Blue Spruce Limited maintains a petty cash fund for small expenditures. The following transactions occurred over a two-month period leading up to Blue Spruce's December 31 year end. Nov. 1 The petty cash fund is established by writing a cheque on the company's bank account for $180.00. 16 Replenished the petty cash fund by writing a cheque. At this date, the fund consisted of $15.82 in cash and the following receipts: $32.57 in delivery expense, $22.22 in supplies, $65.67 in entertainment expenses, and $45.02 in repairs expense. 30 Replenished the petty cash fund by writing a cheque. At this date, the fund consisted of $22.62 in cash and the following receipts: $50.02 in entertainment expense, $35.02 in travel expense, $70.72 in supplies. Dec. 15 Increased the amount of the petty cash fund by $100.00 to $280.00 in total. 31 Replenished the petty cash fund by writing a cheque. At this date, the fund consisted of $52.69 in cash and the following receipts: $18.77 in postage expense, $125.32 in freight out, $83.22 in supplies. Journalize the Noy. 16 transaction. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. List all debit entries before credit entries. Round answers to 2 decimal places, e.8. 125.25.)