The petty cash fund of Ricco's Automotive contained the following items at the end of September 2011: currency and coins = $58 receipts for the following expenditures: delivery charges = $16 printer paper = $11 paper clips and rubber bands = $8 an I.O.U. from an employee = $25 Postage = $32 TOTAL = $150 The petty cash fund was established at the beginning of September with a transfer of $150 from cash to the petty cash account. Required: Prepare the journal entry to replenish the fund at the end of September