A 174 petty cash fund has cash of 25 and receipts of 137 What would be part of the journal entry to replenish the account?

Assuming you are asking about an "Imprest" Petty Cash account with a nominal balance of $174, an actual cash content of $25, and receipts representing $137 in legitimate purchases, the entry would be something like the following: Debit Expense Accounts (itemized according to nature of receipts): $137
Debit Expense Account "Petty Cash Shrinkage" (or whatever it is called in your system): $12
Credit Petty Cash: $149
Note: Recognize Petty Cash Expense Debit Petty Cash: $149
Credit Checking (or wherever you get the cash from): $149
Note: Restore Petty Cash to Imprest level ($174) OR the composite equivalent entry: Debit Expense Accounts (itemized according to nature of receipts): $137
Debit Expense Account "Petty Cash Shrinkage": $12
Credit Checking: $149 Hope this helps