The petty cash fund of Rift's Dress Shop, a sole proprietorship, contains the following: The general ledger account Petty Cash has a balance of $200. 1. Coins and currency $46.50 2. Postage stamps 12.90 3. An I.O.U. from Jake, an employee, for cash advance 25.00 4. Check payable to Rift's Dress Ship om an employee returned from the bank NSF 12.00 5. Voucher for Stamps purchased 40.00 6. Voucher for Printer toner cartridge 61.15 TOTALS $197.55 Prepare the journal entry to record the reimbursement of the petty cash fund