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 December 7 December 12 Freight charge for merchandise purchased Delivery charge for shipping to customer Purchase of office supplies $62 $86 $51 December 18 Donation to charitable organization $70 If, in addition to these receipts, the petty cash fund contains $223.50 of cash, the journal entry to reimburse the fund on December 31 will include: A credit to Cash Over and Short of $7.50. A debit to Transportation-In of $113. A credit to Office Supplies of $86. A credit to Cash of $276,50. A debit to Petty Cash of $113