A $$150$ petty cash fund has cash of $$64$ and valid receipts for $$75.$

The entry to replenish the fund would be:

Cash $86$

Various Expenses $75$

Cash Short or Over $11$

Petty Cash $86$

Cash $86$

Cash $64$

Petty Cash $64$

Various Expenses $75$

Cash Short or Over $11$

Cash $86$