The petty cash fund of Ricco's Automotive contained the following items at the end of September 2024:

Currency and coins		$ 58
Receipts for the following expenditures:
Delivery charges	$ 16
Printer paper	11
Paper clips and rubber bands	8	35
Lent money to 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.