Assume that the company established a petty cash fund with OMR 300. The petty cash custodian has receipts totaling OMR 290 and OMR 8 in coin and currency remaining in the petty cash box. The receipts consist of the following: Truck rent charges OMR 120, OMR 65 for refreshment, OMR 55 for office cleaning and office supplies of OMR 50. The petty cash custodian submits the receipts to the accountant and accountant transferred the amount to the petty cash fund. Identify the journal entry for the above transaction from the following given options. O a. Dr Truck rent charges A/C OMR 120 Dr Refreshment expenses OMR 65 Dr Office cleaning charges OMR 55 Dr office supplies OMR 50 Dr Cash shortage OMR2 and Cr Cash OMR 292 O b. Dr Cash OMR 292 and Cr Truck rent charges A/C OMR 120 Cr Refreshment expenses OMR 65 Cr Office cleaning charges OMR 55 Cr office supplies OMR50 Cr Cash shortage OMR 2 O c. Dr Truck rent charges A/C OMR 120 Dr Refreshment expenses OMR 65 Dr Office cleaning charges OMR 55 Dr office supplies OMR 50 and Credit Cash 290 O d. None of the given options