A $110 petty cash fund has cash of $15 and receipts of $92. The journal entry to replenish the account would include a debit to Cash for $92. credit to Petty Cash for $95. credit to Cash for $92. debit to Cash Over and Short for $3. e Textbook and Media A petty cash fund of $130 is replenished when the fund contains $6 in cash and receipts for $120. The entry to replenish the fund would debit Cash Over and Short for $4. credit Cash Over and Short for $4. debit Miscellaneous Expense for $4. credit Miscellaneous Revenue for $4. e Textbook and Media