The petty cash fund of $200 for Tomkins Company appeared as follows on December 31, 2014

Cash $50.60

Petty Cash Vouchers

Freight-in $58.40

Postage 40.00

Balloons for a special occasion 20.00

Meals 25.00

1. Prepare the general journal entry to replenish the fund.

2. On December 31, the office manager gives instructions to increase the petty cash fund by $50. Make the appropriate journal entry.