The petty cash fund of Kingbirds Auto Repair Service, a sole proprietorship, contains the following:

1.		Coins and currency				$15.45
2.		An IOU from Bob Cunningham, an employee, for a cash advance				63.25
3.		A cheque payable to Kingbirds Auto Repair from Pat Webber, an employee, marked NSF				33.50
4.		Receipts for the following:
		Stamps		$20.75
		Two NHL playoff tickets for Al Kingbird		151.00
		Delivery of merchandise to a customer		14.25		186.00
						$298.20

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 0 for the amounts. Round answers to 2 decimal places, e.g. 52.75.)

Account Titles and Explanation	Debit	Credit
Cash Over and ShortOffice ExpenseNo EntryTravel ExpenseAccounts ReceivableFreight OutSupplies ExpenseAl Kingbird, DrawingsCash
Office ExpenseCash Over and ShortTravel ExpenseSupplies ExpenseFreight OutCashAccounts ReceivableNo EntryAl Kingbird, Drawings
Supplies ExpenseAccounts ReceivableOffice ExpenseTravel ExpenseCash Over and ShortFreight OutNo EntryAl Kingbird, DrawingsCash
Accounts ReceivableFreight OutTravel ExpenseAl Kingbird, DrawingsSupplies ExpenseCash Over and ShortOffice ExpenseNo EntryCash
Office ExpenseNo EntryFreight OutAccounts ReceivableCashTravel ExpenseCash Over and ShortSupplies ExpenseAl Kingbird, Drawings
CashAl Kingbird, DrawingsAccounts ReceivableFreight OutCash Over and ShortSupplies ExpensePetty CashNo EntryTravel Expense
No EntryPetty CashFreight OutAl Kingbird, DrawingsCashCash Over and ShortSupplies ExpenseTravel ExpenseAccounts Receivable