A Company Established a $400 Petty Cash Fund by Issuing

A company established a $400 petty cash fund by issuing a check to the custodian on October 1.On October 15,the petty cash fund was replenished and increased to $1,000 in total.The contents of the petty cash fund at the time of the October 15 replenishment were:
$$\begin{array} { | l | r | r | } \hline \text { Curtency ard coins } & &1 2 \\\hline \text { Petty cash receipts for: } & & \\\hline \text { Transportation-irl for inventory } &3 9& \\\hline \text { Delivery expense } & 138 & \\\hline \text { Repairs to office equipment } & 47 & \\\hline \text { Postage } & 114 & \\\hline \text { Entertainment of customers } & 53 &3 9 1 \\\hline \text { Total } & & \$ 4 0 3 \\\hline\end{array}$$
Prepare the general journal entry to record both the reimbursement and the increase of the petty cash fund on October 15.