82 Fact pattern: Tomay Co. established a petty cash fund of P40,000. Fund disbursements during the period were P8,025 for office supplies, P11,533 for miscellaneous selling expenses, and P7,805 for miscellaneous administrative expenses. The petty cash count at the end of the period revealed total bills and coins of P12,834. a. 4. The entry to replenish the fund includes a debit to petty cash fund for P26,969. b. a credit to petty cash fund for P27,363. a debit to Cash shortage or overage for P197. d. a credit to Cash shortage or overage for P197. C. 5. To replenish the fund at the end of the period, Tomay Co. should write a check in the amount of a. 27,166. b. 26,969. c. 27,363. d. 27,560