Quibble Company Established a $300 Petty Cash Fund by Issuing

Quibble Company established a $300 petty cash fund by issuing a check to the custodian on February 1. On February 15, the petty cash fund was replenished and increased to $800 in total. The contents of the petty cash fund at the time of the February 15 replenishment were:
$$\begin{array} { | l | r | r | } \hline \begin{array} { l } \text { Currency and } \\\text { coins }\end{array} & & \$ 12 \\\hline \begin{array} { l } \text { Petty cash } \\\text { receipts for: }\end{array} & & \\\hline \begin{array} { l } \text { Transportation- } \\\text { in for inventory }\end{array} & \$ 39 & \\\hline \text { Delivery expense } & 88 & \\\hline \begin{array} { l } \text { Repairs to office } \\\text { equipment }\end{array} & 47 & \\\hline \text { Postage } & 64 & \\\hline \begin{array} { l } \text { Entertainment of } \\\text { customers }\end{array} & 53 & 291 \\\hline \text { Total } & & \$ 303 \\\hline\end{array}$$
The company uses the perpetual inventory method. Prepare Quibble's general journal entry to
record both the reimbursement and the increase of the petty fund on February 15.