16. On January 1, 20X1, Bauman Corporation established a petty cash fund of $300. On December 31, 20X1, the petty cash fund was examined and found to have receipts and documents for miscellaneous expenses amounting to $212. In addition, there was cash amounting to $80. What entry would be required to record replenishment of the petty cash fund on December 31, 20X1? A. Miscellaneous Expense 212 Cash Short and Over 8 Petty Cash 220 B. Miscellaneous Expense 220 Cash Short and Over 8 Cash 212 C. Petty Cash 212 Cash Short and Over 8 Cash 220 D. Miscellaneous Expense 212 Cash Short and Over 8 Cash 220