Childers Company has an established petty cash fund in the amount of $400. 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	$62
December 7	Delivery charge for shipping to customer	$46
December 12	Purchase of office supplies	$30
December 18	Donation to charitable organization	$51

If, in addition to these receipts, the petty cash fund contains $201 of cash, the journal entry to reimburse the fund on December 31 will include:

A debit to Transportation-In of $73.

A debit to Petty Cash of $189.

A credit to Office Supplies of $66.

A credit to Cash Over and Short of $10.

A credit to Cash of $199.