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A $165 petty cash fund has cash of $18 and receipts of $139. Which of the following would be part of the journal entry to

A $165 petty cash fund has cash of $18 and receipts of $139. Which of the following would be part of the journal entry to replenish the account?
A. credit to cash for $165
B. Debit to cash for $18
C. Debit to cash over and short for $8
D. Credit to petty cash for $139

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