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 $9 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 to Cash Short & Over for $1
B) credit Cash Short & Over for $1
C) debit Petty Cash for $1
D) credit Petty Cash for $1