childers company, which uses a perpetual inventory system, has an established petty cash fund in the amount of $400. the fund was last reimbursed on november 30. at the end of december, the fund contained the following petty cash receipts: december 4 merchandise purchased $ 62 december 7 delivery expense $ 46 december 12 purchase of office supplies $ 30 december 18 miscellaneous expense $ 51 if, in addition to these receipts, the petty cash fund contains $201 of cash, the journal entry to reimburse the fund on december 31 will include:
