Childers Company has an established petty cash fund in the amount of $500. The fund was last reimbursed on November 30. At the end of December, the fund contained the following petty cash receipts:

December 4	Freight charge for merchandise purchased	$ 58
December 7	Delivery charge for shipping to customer	$ 82
December 12	Purchase of office supplies	$ 47
December 18	Donation to charitable organization	$ 66

If, in addition to these receipts, the petty cash fund contains $238.50 of cash, the journal entry to reimburse the fund on December 31 will include:

A debit to Transportation-In of $105.

A credit to Office Supplies of $82.

A debit to Petty Cash of $105.

A credit to Cash of $261.50.

A credit to Cash Over and Short of $8.50.