Alpha Company replenished a $500 petty cash fund. The petty cash box contained vouchers of $87 for postage, $173 for supplies, $58 for gasoline, and cash on hand of $180. The journal entry to reflect replenishment would include:

A. debit to Cash Short for $2

B. credit to Cash or $180

C. credit to Petty Cash for $2

D . credit to Cash for $318