A Petty Cash Fund Was Established with a $525 Balance

Multiple Choice

A petty cash fund was established with a $525 balance. It currently has cash of $65 and petty cash tickets as shown below: $$\begin{array} { | l | r | } \hline \text { Travel expense } & \$ 120 \\\hline \text { Office supplies expense } & 310 \\\hline \text { Equipment rental expense } & 30 \\\hline\end{array}$$ Which of the following would be the journal entry to replenish the Petty Cash account?

A) debit various expenses $460; credit Cash $460
B) debit various expenses $460; credit Petty Cash $460
C) debit Cash $65; credit various expenses $65
D) credit Petty Cash $460; debit Cash $460