Problem
Childers Company has an established petty cash fund in the amount of $500. The fund was last reimbursed on November 30. At the end of December, the fund contained the following petty cash receipts:
December 4 Freight charge for merchandise purchased $ 52
December 7 Delivery charge for shipping to customer $ 76
December 12 Purchase of office supplies $ 41
December 18 Donation to charitable organization $ 60
If, in addition to these receipts, the petty cash fund contains $258.50 of cash, the journal entry to reimburse the fund on December 31 will include.