The last custodian of the petty cash fund was hospitalized and you have been asked to take stock of the fund and replenish it.

When you receive the fund, it has $299 in cash and receipts as follows:

Office supplies $295

Advertising 120

Transportation by Taxi 75

The petty cash fund was established to have $800 in it.

Based on what you have found, what journal entry should be recorded to replenish the fund? If an amount box does not require an entry, leave it blank or enter "0".