Problem 5-184 [LO 5-S1] when there was $10.25 remaining and there were petty cash receipts for postage, $46.50; supplies, $52.75; and equipment repair, $55.00 31. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your final answer to two decimal places.) Journal entry worksheet Record replenishment of petty cash fund on Dec 31 Dec. 31