1. A petty cash fund of $500 was established at the beginning of the year. At the end of the year, $310.80 is left in the petty cash fund. Assuming all petty cash expenses involve travel, and the receipts total $220.95, which of the following would be included in the journal entry replenishing the fund?

A. Debit to Petty Cash of $220.95

B. Credit to Cash Over/Short of $31.75

C. Debit to Travel Expense of $189.20

D. Credit to Cash of $220.95

E. None of the Above