A Petty Cash Fund Was Established with a $400 Balance

Multiple Choice

A petty cash fund was established with a $400 balance. It currently has cash of $10 and petty cash tickets as shown below. $$\begin{array} { | l | r | } \hline \text { Travel expense } & \$ 120 \\\hline \text { Office supplies } & \$ 200 \\\hline \text { Equipment rental expense } & \$ 70 \\\hline\end{array}$$ The journal entry to replenish the account would be which of the following?

A) debit various expenses $390, credit Cash $390
B) debit various expenses $390, credit Petty Cash $390
C) debit Cash $10, credit various expenses $10
D) credit Petty Cash $390, debit Cash $390