Please solve it correctly.

the question is posted , need to prepare journal entry. please answers the wrong answers.

A petty cash fund was originally established with a check for $190. On December 31 , the petty cash fund was replenished when there was $12.25 remaining and there were petty cash receipts for postage, $47.50; supplies, $53.05; and equipment repair, $57.00. Required: Prepare the journal entry, if any, required, to record the replenishment of the petty cash fund on December 31 . If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your final answer to two decimal places.)