The petty cash fund of Marin's Auto Repair Service, a sole proprietorship, contains the following: 1. Coins and currency $15.95 2. An IOU from Bob Cunningham, an employee, for a cash advance 63.75 3. Acheque payable to Marin's Auto Repair from Pat Webber, an employee, marked NSF 32.50 4. Receipts for the following: Stamps $ 20.25 Two NHL playoff tickets for Al Marin 153.00 Delivery of merchandise to a customer 14.05 187.30 $ 299.50 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 O for the amounts. Round answers to 2 decimal places, e.g. 52.75.) Account Titles and Explanation Debit Credit