Record petty cash transactions.

E$7\mathrm{.}5($LO $3)$ AP Bulyea Boxes uses a petty cash imprest system. The fund was established on February $14$ with a balance of $$100.$ On February $28,$ there were $$5$ cash and the following petty cash receipts in the petty cash box:

$\backslash$table$[[$Date$,$Receipt No$.,$For,Amount$],[$Feb$.15,1,$Supplies,$$10],[18,2,$Postage expense,$8],[20,3,$Freight in $($assume perpetual inventory system$),30],[21,4,$Supplies,$13],[22,5,$Delivery expenses,$17],[27,6,$Supplies,$23]]$

b$.$ Record the journal entry on February $28$ to replenish the fund.