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

Coins and currency

$$19\mathrm{.}40$

Postage stamps

$7\mathrm{.}10$

An I.O$.$U$.$ from Richie Cunningham, an employee, for cash advance

$44\mathrm{.}20$

Check payable to Kingbird's Auto Repair from Pottsie Weber, an employee, marked NSF

$38\mathrm{.}20$

Vouchers for the following:

Postage Stamps

$$24\mathrm{.}20$

Two Rose Bowl tickets for Nick Kingbird

$172\mathrm{.}00$

Printer cartridge

$\frac{18\mathrm{.}55}{\text{\$}323\mathrm{.}65}$

The general ledger account Petty Cash has a balance of $$327.$

Prepare the journal entry to record the reimbursement of the petty cash fund. $($Round answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.$ If no is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit