Assume a company has $200 in its petty cash fund. It expends $155 as follows: $80 in delivery expenses, $40 in postage, $35 in office supplies. There is $60 of cash remaining in the fund. The journal entry to replenish the petty cash fund includes

a) A credit to Office supplies expense for $35

b) A debit to Cash over/short for $15

c) A debit to Petty Cash for $200

d) A credit to cash for $140