accounting help please

Recording purchaser's delivery costs, discounts, returns, and allowances in the inventory account (instead of an expense account) until the inventory is sold is an application of which accounting principle? Matching Materiality Conservatism Consistency A company needs to replenish its $500 petty cash fund. Its petty cashbox has $75 cash and petty cash receipts of $430. The journal entry to replenish the fund includes: A debit to Cash Over and Short for $5 A credit to Cash fo $75 A credit to Petty Cash for $420 A credit to Cash Over and Short for 55 The following data are available for Susan's Deli for August: What is the adjusted book balance on August 31 for Susan's Deli based on the above data? $5,550 $5,650 $7,566 $3,734