Use the following information regarding Larson Company to answer the question below. Established a petty cash fund in the amount of $250.

Use the following information regarding Larson Company to answer the question below.

     1. Established a petty cash fund in the amount of $250.  

     2. Reimbursed the petty cash fund given the following petty cash fund disbursements: 

          a. Payment for postage, $20.  

          b. Payment for supplies, $70.  

     3. Increased the petty cash fund to $300.  

     4. Cash over at the end of the first period was $5.

The entry to establish the petty cash fund would include a