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:
$$\begin{array} { | l | r | r | } \hline \text { Purrency and coins } & & \$ 12 \\\hline \text { Petty cash receipts for: } & & \\\hline \text { Transportation- in for inventory } & \$ 39 & \\\hline \text { Delivery expense } & 88 & \\\hline \text { Repairs to office equipment } & 47 & \\\hline \text { Postage }&64 \\\hline \text { Entertainment of customers } & 53 & 291 \\\hline \text { Total }& & \$ 303\\\hline\end{array}$$
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.