A petty cash custodian goes to the account department to fill up the fund. The $150 petty cash fund has $138 in receipts, and $9 in cash. The journal entry to fill up the petty cash fund would include a debit or credit to:

Select one:

a.

a $3 credit to miscellaneous revenue

b.

a $3 debit to cash over or under

c.

a $3 debit to miscellaneous expense

d.

a $3 credit to cash over or under