Cornerstone Exercise 4-23 (Algorithmic) Petty Cash Fund Murphy, Inc., maintains a balance of $2,300 in its petty cash fund. On December 31, Murphy's petty cash account has a balance of $231. Murphy replenishes the petty cash account to bring it back up to $2,300. Murphy classifies all petty cash transactions as miscellaneous expense. Required: What entry is made to record the replenishment of the petty cash fund? Dec. 31 (Replenish petty cash fund and recognize expenses)