Assume that the custodian of a $450 petty cash fund has $5710 in coins and currency plus $388.00 in receipts at the end of the month. The entry to replenish the petty cash fund will include: Multiple Choice A debit to Petty Cash for $388.00. A credit to Cash for $392.90 A debit to Cash for $383.10 A debit to Cosh for $392 90 A credit to Cosh Over and Short for $4.90 Havermill Co. establishes a $290 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $77 for Office Supplies, $145 for merchandise inventory and $26 for miscellaneous expenses. The fund has a balance of $42. On October 1, the accountant determines that the fund should be increased by $58. The journal entry to record the establishment of the fund on September1is Multiple Choice Debit Cash $290, credit Petty Cosh $290 Debit Petty Cosh $290; credit Accounts Payoble $290. Debit Miscellaneous Expense $290, credit Cosh $290. Debit Petty Cosh $290; credit Cosh $290. Debit Cosh $290; credlt Accounts Payeble $290. Easton Co. deposits all cash receipts on the day they are received and makes all cash payments by check. At the close of business on June 30, its Cash account shows a debit balance of $70,209. Easton's June bank statement shows $66,349 on deposit in the bank. Determine the adjusted cash balance using the following information: Deposit in transit Outstanding checks Check printing fee, not yet recorded by company Interest $6,800 $2,925 $ 35 earned on account, not yet recorded by the company The adjusted cash balance should be: Multiple Choice $70174 $70.259 $73,149 $63,424 $70.224 The following information is available for Birch Company at December 31 $2,950 $16,680 Money market fund balance Certificate of deposit maturine June 30 of next year Postdated checks from customers Cash in bank account NSF checks from customers returned by bank Cash in petty cash fund Inventory of postage stamps U.S. Treasury bill purchased on December 15 and maturing on February 28 of following year 1,875 $24,031 $810 $360 $ 34 $11,680 Based on this information, Birch Company should report Cash and Cash Equivalents on December 31 of Multiple Choice $38,941 $55,541 $43,975 $41,626 $40,006