Assume that the custodian of a $495 petty cash fund has $77.50 in coins and currency plus $409.50 in receipts at the end of the month. The entry to replenish the petty cash fund will include:

A. A debit to Cash for $402.

B. A debit to Cash Over and Short for $8.00.

C. A debit to Petty Cash for $409.50.

D. A credit to Cash for $409.50.

E. A credit to Cash Over and Short for $418.