1) A company has a petty cash fund of $200. At the end of the month, $6.41 remains in the fund along with $190.96 in various receipts. The journal entry to replenish the fund would show a debit(s) to

	various expenses for $190.96 and Cash Short of $2.63.
	Cash for $190.96.
	Cash for $193.59.
	various expenses for $190.96 and Cash Over of $2.63.

2) A 12-month, 8% note dated August 1, 2013 for $5,000 would have accrued interest payable on December 31, 2013 of $166.67.

	True
	False