If a Petty Cash Fund Is Established in the Amount $£ 250$

Multiple Choice

If a petty cash fund is established in the amount of $£ 250$ , and contains $£ 150$ in cash and $£ 95$ in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to the following accounts

A) Petty Cash, £95.
B) Petty Cash, £100.
C) Cash, £95; Cash Over and Short, £5.
D) Cash, £100.