The petty cash fund had the following petty cash ticket:

Toner for a printer....................................................................... $ 42

Freight to deliver goods sold..................................................... 39

Freight on inventory purchased ................................................ 112

Miscellaneous expense ............................................................... 10

Postage expense ........................................................................... 25

                                                                                                         $228

Assume that the business has established a petty cash fund in the amount of $250 and that the amount of cash in the fund at the time of replenishment is $20. The business uses a perpetual inventory system.

Prepare the entry to replenish the fund on February 28.