Assume a company holds a $200 Petty Cash fund. It expends $135as follows: $60 for delivery expenses, $40 for postage, $35 foroffice supplies. There is $30 of cash remaining in the fund. Theaccountant wishes to reduce the petty cash fund to $175. Thejournal entry to replenish the petty cash fund and reduce thebalance of the fund includes

A credit to Office supplies expense for $35

A debit to Cash over/short for $15

A credit to cash for $145