The petty cash fund of $200 for George Company appeared as follows on December 31, 2020:

cash $59.40

petty cash vouchers

freight-in $27.60

postage 40.00

balloons for special occasion 68.00

Prepare the general journal entry to replenish the fund. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Enter answers to 2 decimal places, e.g. 25.20.)