The petty cash fund of Flounders Auto Repair Service, a sole proprietorship, contains the following.

1.		Coins and currency				$19.20
2.		Postage stamps				6.90
3.		An I.O.U. from Richie Cunningham, an employee, for cash advance				44.00
4.		Check payable to Flounders Auto Repair from Pottsie Weber, an employee, marked NSF				38.00
5.		Vouchers for the following:
		Stamps		$ 24.00
		Two Rose Bowl tickets for Nick Flounder		177.00
		Printer cartridge (Use the Maintenance and Repairs Expense account)		18.35		219.35
						$327.45

The general ledger account Petty Cash has a balance of $332. Prepare the journal entry to record the reimbursement of the petty cash fund.