Answer:
Debit the petty cash account with $200 and credit the cash account also with the same amount (i.e. $200).
Step-by-step explanation:
A petty cash fund refers to a small amount of money or cash that is set aside to meet minor expenses like stationery expenses and other office supplies.
From the question, the additional amount needed to change the current balance of $200 to a new of $400 is the difference between the two which $200 (i.e. $400 - $200 = $200).
The journal entry for recording the additional $200 is to debit the petty cash account with $200 and credit the cash account with the same amount as follows:
DR ($) CR ($)
Petty cash account 200
Cash account 200
Being an amount transferred to increase petty cash fund to $400.