On May 31, Tyler's petty cash fund of ($ 200) is replenished when the fund contains ($

Question:

On May 31, Tyler's petty cash fund of $\$ 200$ is replenished when the fund contains $\$ 7$ in cash and receipts for postage $\$ 105$, freight-out $\$ 49$, and miscellaneous expense $\$ 40$. Prepare the journal entry to record the replenishment of the petty cash fund.

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