The Petty Cash Fund of CHF200 for the Hansen Company

Multiple Choice

The petty cash fund of CHF200 for the Hansen Company appeared as follows on July 31, 2014: On July 31, the office manager gives instruction to increase the petty cash fund to CHF300. The journal entry to replenish the petty cash fund would include a

A) debit to Petty Cash for CHF200.
B) credit to Cash Over and Short for CHF17.
C) credit to Cash for CHF192.50.
D) debit to Accounts Receivable for CHF17.