62) Robbins Supply journal entry to establish a $100 petty cash fund for the of- fice would include a: A) credit to Petty Cash for $100. B) credit to Cash for $100. C) debit to Office Expense for $100. D) debit to Cash for $100. 63) The entry to replenish the petty cash fund debited Supplies instead of Post- age Expense. This would cause: A) expenses to be overstated. B) revenues to be understated. C) expenses to be understated. D) revenues to be overstated. 64) An error recording a $72 check as $27 would be included on the bank recon- ciliation as a(n): A) subtraction from the balance per bank. B) subtraction from the balance per books. C) addition to the balance per books. D) addition to the balance per bank.. 65) The amount of federal income tax withheld is computed using the: A) FICA tax tables. B) net earnings and Form W-4. C) employee