If a Petty Cash Fund Is Established in the Amount

Multiple Choice

If a petty cash fund is established in the amount of $250, and contains $153 in cash and $94 in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to the following accounts

A) Petty Cash, $94.
B) Petty Cash, $97.
C) Cash, $94; Cash Over and Short, $3.
D) Cash, $97.