45) Blake Company established a petty cash fund in the amount of $400. At the end of the accounting period, the petty cash box contained receipts for expenditures amounting to $180 and $215 in cash. If the company records both the disbursements and replenishments to the fund, what effect will replenishing the fund have on total assets and expenses? Expenses + 185 +$ 185 + 180 +$ 180 Total Assets -$ 180 - 185 - 185 A. B. C. D. A) Option A B) Option B C) Option C D) Option ID 180