The petty cash fund of Skysongs Auto Repair Service, a sole proprietorship, contains the following:

1.		Coins and currency				$ 16.95
2.		An IOU from Bob Cunningham, an employee, for a cash advance				64.75
3.		A cheque payable to Skysongs Auto Repair from Pat Webber, an employee, marked NSF				30.50
4.		Receipts for the following:
		Stamps		$ 19.25
		Two NHL playoff tickets for Al Skysong		153.00
		Delivery of merchandise to a customer		13.65		185.90
						$ 298.10

The general ledger account Petty Cash has a balance of $ 300.00. Prepare the journal entry to record the reimbursement of the petty cash fund and reduce the fund to $ 200.00, using the same entry.