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On January 31, Stitch 'n Style Company's petty cash fund contained coins and currency of $264, an IOU from an employee of $26 and vouchers showing expenditures for postage totaling $116, taxi fare for $48 and $139 to entertain a customer. 

The Petty Cash account shows a beginning balance of $593. 

The fund is replenished on January 31 because financial statements are to be prepared.

Petty Cash Reconciliation Report
DescriptionAmountTotal
Subcategory,Date:January 31
Subcategory,Payments - Paid to/Account
Single line
Total amount of receiptsSingle lineSingle line
Expected Petty Cash on HandSingle line
Single line
Amount Over or ShortSingle lineSingle line
Amount Requested for ReimbursementSingle line

What journal entry is required on January 31?

Journal
DateDescriptionDebitCredit
January 31
January 31
January 31
January 31
January 31


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