At the time a $350 petty cash fund is being replenished, the company's accountant finds vouchers totaling $300 and petty cash of $50. The vouchers include: postage, $70; business lunches, $105; delivery fees, $90; and office supplies, $35. Which of the following is not recorded when recognizing expenditures from the petty cash fund?

A)Debit postage expense, $70

B)Debit office supplies, $35

C)Debit petty cash, $300

D)Credit petty cash, $300