The last custodian of the petty cash fund was hospitalized and you have been asked to take stock of the fund and replenish it. When you receive the fund, it has $299 in cash and receipts as follows:

Office supplies $295
Advertising 120
Transportation by Taxi 75

The petty cash fund established to have $800 in it,
Based on what you have found, what journal entry should be recorded to replenish the fund?