Response to the following problem:
Pack Hospital maintains a petty cash fund in the imprest amount of $275. The fund is reimbursed at a time when the contents of the petty cash box are as follows:
Petty cash vouchers $131
Employee's personal check made payable to Pack Hospital 25
IOU from another employee 10
Coin and currency 106
Here petty cash vouchers include a voucher for a $50 purchase of postage stamps. Unused stamps having a face value of $19 remain in the petty cash box.
Required: In the entry to record the reimbursement of the petty cash fund, what amount should be credited to the petty cash account?