Replenishing petty cash after several small expenses

Transaction

The petty cash fund is replenished to its fixed amount with a check. The receipts in the fund show: office supplies $46.00, postage stamps $23.00, and the repair of a door lock $85.00. The cash left in the fund plus the receipts equals the fund’s fixed amount.

Assumptions: Imprest system: payments from the fund are recorded when the fund is replenished. Office supplies are expensed when bought. Any sales tax is included in the amounts.