37) Spencer Company has a $310 petty cash fund. At the end of the first month the accumulated receipts represent $54 for delivery expenses, $171 for merchandise inventory, and $23 for miscellaneous expenses. The fund has a balance of $62. The journal entry to record the reimbursement of the account includes a:

Multiple Choice

Debit to Petty Cash for $310.

Credit to Cash Over and Short for $62.

Credit to Inventory for $171.

Credit to Cash for $248.

Debit to Cash Over and Short for $62.