A petty cash custodian goes to the account department to fill up the fund. The $200 petty cash fund has $184 in receipts, and $11 in cash. The journal entry to fill up the petty cash fund would include a debit or credit to:

Select one:

a.

a $5 debit to cash over or under

b.

a $5 credit to miscellaneous revenue

c.

a $5 debit to miscellaneous expense

d.

a $5 credit to cash over or under