The petty cash fund of Repairs, a sole proprietorship, contains the following.

1.		Coins and currency				$15.40
2.		Postage stamps				3.10
3.		An I.O.U. from John, an employee, for cash advance				40.20
4.		Check payable to Repairs from John, an employee, marked NSF				34.20
5.		Vouchers for the following:
		Stamps		$ 20.20
		Two tickets for Jason		213.00
		Printer cartridge (Use the Maintenance and Repairs Expense account)		14.55		247.75
						$340.65

The general ledger account Petty Cash has a balance of $350. Prepare the journal entry to record the reimbursement of the petty cash fund.