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

1.		Coins and currency				$10.85
2.		Postage stamps				8.55
3.		An I.O.U. from Richie Cunningham, an employee, for cash advance				40.65
4.		Check payable to Fonzarellis Auto Repair from Pottsie Weber, an employee, marked NSF				34.65
5.		Vouchers for the following:
		Stamps		$ 20.65
		Two Rose Bowl tickets for Nick Fonzarelli		209.31
		Printer cartridge		15.00		244.96
						$339.66

The general ledger account Petty Cash has a balance of $343. Prepare the journal entry to record the reimbursement of the petty cash fund.

Account	debit	credit