A Petty Cash Fund Was Established with a $550 Balance

Multiple Choice

A petty cash fund was established with a $550 balance.It currently has cash of $105 and petty cash tickets as shown below: $$\begin{array} { | l | r | } \hline \text { Travel expense } & \$ 105 \\\hline \text { Office supplies expense } & 310 \\\hline \text { Equipment rental expense } & 30 \\\hline\end{array}$$ Which of the following would be the journal entry to replenish the Petty Cash account?

A) debit various expenses $445; credit Cash $445
B) debit various expenses $445; credit Petty Cash $445
C) debit Cash $105; credit various expenses $105
D) credit Petty Cash $445; debit Cash $445