Ewe Company establishes an imprest petty cash fund by issuing a check for \$150 to Mr. Pat, the custodian of the petty cash fund. At month end, Mr. Pat submitted the following paid petty cash receipts for replenishment of the petty cash fund when there is \$14 cash in the fund:
|List of receipts in Petty Cash Fund:|
|Entertain of clients||\$55|
Is there a need for Cash or Short in the journal entry to record the replenishing of the account?