Table 8-2
the Petty Cash Fund Had the Following Petty

Table 8-2
The petty cash fund had the following petty cash ticket: $$\begin{array} { l r } \text { Paper for photocopier } & \$ 100 \\\text { Miscellaneous expense } & 20 \\\text { Freight on inventory purchased. } & 22 \\\text { Postage expense } & \underline{47} \\&\underline{\$ 189}\end{array}$$
-Refer to Table 8-2. Assume that the business has established a petty cash fund in the amount of $200 and that the amount of cash in the fund at the time of replenishment is $8. The business uses a perpetual inventory system.
Prepare the entry to replenish the fund on March 31.