Record the journal entry at the end of October to replenish the petty cash using the following information.

The General Ledger has the following Accounts:

Cash

Petty cash ( Current balance for this account ) $250

Cash Over/short

Office Supplies Expense

Postage Expense

At the end of October the petty cash box contained the following items:

Cash 95.45

Receipts for Stamps 79.50

Receipts for paper supplies 74.25