question general journal entry for the following established a petty cash fund of 40 4304150

Question

General journal entry for the following:

Established a petty cash fund of $400.

An audit of the petty cash fund determined the following:

                                                Receipts:               Postage                                  $ 24

                                                                                Office supplies                     38

                                                                                Misc. Exp.                             22

                                                                Currency and Coin                             313

Reimburse Petty Cash and record the entry from the information above.