1. A bank reconciliation revealed bank charges of $11, outstanding checks of $221, and NSF checks of $90. The journal entry to cause the company records to match the correct adjusted ending cash balance includes:

a credit to cash for a total of $322.

None of these.

a credit to cash for a total of $11.

a credit to cash for a total of $101.

a credit to cash for a total of $90.

2. Hastings Company replenished a $500 petty cash fund. The petty cash contained vouchers of $87 for postage, $173 for suppliers, $58 for gasoline, and cash on hand of $182. The journal entry to reflect replenishment would include:

a debit to Cash for $318.

debits to expense of $318.

a credit to Cash or $182.

a credit to Petty Cash for $318.