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 increase the petty cash fund would include

A) credit to Cash for CHF292.50.
B) credit to Petty Cash for CHF192.50.
C) debit to Cash for CHF92.50.
D) debit to Petty Cash for CHF100.