As of December 31, 20x1, the petty cash fund of TUMULT COMMOTION co. with a general ledger balance of 15,000 comprises the following

Coins and Currencies 2,550

Petty cash voucher:

Gasoline for delivery equipment 3,000

Medical supplies for employees 2,040

IOU's:

Advances to employees 2,220

A sheet of paper with names of several employees together with the contribution to bereaved employees, attached is a currency of 2,400

Checks:

Check drain to the order of the petty cash custodian 3,000

Personal check drawn by the petty cash custodian 2,400

The entity to record the replenishment of the petty cash fund includes:

a. A credit to cash short/overage account of 810 and a credit to cash of 12,450

b. A debit to cash short/overage account of 2,190 and a crest to cash on hand of 9,450

c. A debit to cash short/overage account of 2,190 and a credit to cash in bank of 9,450

d. Answer not given

e. A debit to cash short/overage account of 810 and a credit to petty cash fund of 12,450