If the Petty Cash Book is treated as merely a subsidiary book of accounts, £78 paid by the cashier to restore the petty cash balance to the level of the imprest should be accounted for as:

(a) Debit Petty Cash Book and credit Cash account

(b) Debit Petty cash account and credit Cash account

(c) Debit Petty cash account and credit Bank account

(d) Debit Cash account and credit Petty cash account