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 Merchandise purchased Delivery expense December 12 December 18 Purchase of office supplies Miscellaneous expense $ 62 $ 86 $ 51 $ 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: Multiple Choice A debit to Petty Cash of $113. A credit to Cash Over and Short of $7.50. A credit to Office Supplies Expense of $86. A debit to Transportation-In of $113. A credit to Cash of $276.50