A $100 Petty Cash Fund Has Cash of $14 and Receipts

Multiple Choice

A $100 petty cash fund has cash of $14 and receipts of $84. The journal entry to replenish the account would include a

A) debit to Cash for $84.
B) credit to Petty Cash for $84.
C) credit to Cash Over and Short for $2.
D) credit to Cash for $86.