Childers Company, which uses a perpetual inventory system, 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 $ 48 December 7 Delivery charge for shipping to customer $ 72 December 12 Purchase of office supplies $ 37 December 18 Donation to charitable organization $ 56 If, in addition to these receipts, the petty cash fund contains $275.50 of cash, the journal entry to reimburse the fund on December 31 will include: Multiple Choice A debit to Petty Cash of $85. A debit to Transportation-In of $85. A credit to Office Supplies of $72. A credit to Cash of $224.50. A credit to Cash Over and Short of $11.50