Use the following information regarding Larson Company to answer the question below.

1. Established a petty cash fund in the amount of $250.

2. Reimbursed the petty cash fund given the following petty cash fund disbursements:

a. Payment for postage, $20.

b. Payment for supplies, $70.

3. Increased the petty cash fund to $300.

4. Cash over at the end of the first period was $5.

The entry to establish the petty cash fund would include a