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

1.		Coins and currency				$15.60
2.		Postage stamps				3.30
3.		An I.O.U. from Richie Cunningham, an employee, for cash advance				40.40
4.		Check payable to Pronghorns Auto Repair from Pottsie Weber, an employee, marked NSF				34.40
5.		Vouchers for the following:
		Stamps		$ 20.40
		Two Rose Bowl tickets for Nick Pronghorn		189.00
		Printer cartridge (Use the Office Supplies account)		14.75		224.15
						$317.85

The general ledger account Petty Cash has a balance of $326. Prepare the journal entry to record the reimbursement of the petty cash fund.