Assume a company has $200 in its petty cash fund. It expends $155 as follows: $80 for delivery expenses, $40 for postage, $35 for office supplies. There is $30 of cash remaining in the fund after these disbursements. The journal entry to replenish the petty cash fund includes

Petty cash fund available = $200

Delivery expenses = $80

Postage = $40

Office supplies = $35

cash remaining in the fund after these disbursements = $30

Therefore, the Journal entry is as follows:

Delivery expenses A/c Dr. $80

Postage A/c Dr. $40

Office supplies A/c Dr. $35

To cash A/c $155

(To replenish the petty cash fund)