1 points On January 8, the petty cash fund of ABC Co shows $40 in cash along with receipts for the following expenditures; postage. 568 transportation-in. $140; delivery expenses, $100, and miscellaneous exponses, $53. ABC Co uses the perpetual system in accounting for morchandise inventory The joumal entry to reimburse the fund on January 8 includes: O A $400 credit to cash account O 8 $100 credit to deliveryponses account O c. $140 debit to Merchandise inventory account OD. $400 credit to petty cash account