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A Petty Cash Fund Was Originally Established with a Cheque

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A petty cash fund was originally established with a cheque for $150. On December 31, you find the following items in the petty cash fund:
 Postage $43.50 Office supplies 51.85 Office equipment repair 49.00 Cash 4.25\begin{array} { | l | r | } \hline \text { Postage } & \$ 43.50 \\\hline \text { Office supplies } & 51.85 \\\hline \text { Office equipment repair } & 49.00 \\\hline \text { Cash } & 4.25 \\\hline\end{array} Prepare the general journal entry to record the replenishment of the petty cash fund on December 31.

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