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:
$\begin{array}{|l|r|r|}\hline\text { Currency and coins } & & \$ 12 \\\hline \text { Petty cash receipts for: } & & \\\hline \text { Transportation-in for inventory } & \$ 39 & \\\hline \text { Delivery expense } & 138 & \\\hline \text { Repairs to office equipment } & 47 & \\\hline \text { Postage } & 114 & \\\hline \text { Entertainment of customers } & \underline{53} & \underline{391} \\\hline \text { Total } & & \$ 403 \\\hline \end{array}$

Prepare the general journal entry to record both the reimbursement and the increase of the petty cash fund on October 15.