A $100 petty cash fund has cash of $18 and receipts of $86. The journal entry to replenish the account would include a O credit to Cash Over and Short for $4. O debit to Cash for $86. O credit to Petty Cash for $86, O credit to Cash for $86. If a petty cash fund is established in the amount of $224, and contains $146 in cash and $81 in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to the following account(s) O Cash $81 O Petty Cash $81. O Petty Cash, $78. O Cash, $78: Cash Over and Short, $3