If a Petty Cash Fund Is Established in the Amount

Multiple Choice

If a petty cash fund is established in the amount of $200, and contains $119 in cash and $84 in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to the following accounts

A) Petty Cash, $84.
B) Petty Cash, $81.
C) Cash, $81; Cash Over and Short, $3.
D) Cash, $84.