The petty cash fund of Kingbird's Auto Repair Service, a sole proprietorship, contains the following: 1. 2. $18.20 66.00 28.00 3. 4. Coins and currency An IOU from Bob Cunningham, an employee, for a cash advance A cheque payable to Kingbird's Auto Repair from Pat Webber, an employee, marked NSF Receipts for the following: Stamps TWO NHL playoff tickets for Al Kingbird Delivery of merchandise to a customer $18.00 152.00 13.45 183.45 $295.65 The general ledger account Petty Cash has a balance of $300.00. Prepare the journal entry to record the reimbursement of the petty cash fund and reduce the fund to $200.00, using the same entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round answers to 2 decimal places, eg. 52.75.) Account Titles and Explanation Debit Credit > t Cash Al Kingbird. Drawings Cash Over and Short Travel Expense Accounts Receivable Supplies Expense Freight Out No Entry Office Expense