I've just started in my new job and did not set up the original petty cash account.    Now I need to replenish my petty cash box but not sure how to post all the receipts and then cut the cheque to replenish it.   I have a petty cash account that shows a total of $300DR.   Am I correct in assuming I do a J/E posting the receipts as debits to the individual accounts (like office supplies etc) and crediting petty cash.       Once that J/E is done how do I set up and post the cheque to replenish my petty cash box?

I also have receipts that total more than the original amount for Petty Cash.  My receipts equal $400 but my petty cash shows $300.  

Thanks.

Vivienne