Assume that the custodian of a $540 petty cash fund has $92.50 in coins and currency plus $436.50 in receipts at the end of the month. The entry to replenish the petty cash fund will include:

Multiple Choice

• A debit to Cash for $426.

• A debit to Cash Over and Short for $11.00.

• A debit to Petty Cash for $436.50.

• A credit to Cash for $436.50.

• A credit to Cash Over and Short for $448.