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

1.		Coins and currency				$18.50
2.		An IOU from Bob Cunningham, an employee, for a cash advance				64.25
3.		A cheque payable to Tamarisks Auto Repair from Pat Webber, an employee, marked NSF				34.00
4.		Receipts for the following:
		Stamps		$21.25
		Two NHL playoff tickets for Al Tamarisk		146.00
		Delivery of merchandise to a customer		12.85		180.10
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.						$296.85