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 $ 42 December 7 Delivery charge for shipping to customer $ 66 December 12 Purchase of office supplies $ 31 December 18 Donation to charitable organization $ 50 If, in addition to these receipts, the petty cash fund contains $301.00 of cash, the journal entry to reimburse the fund on December 31 will include: Multiple Choice A debit to Petty Cash of $73. A credit to Office Supplies of $66. A credit to Cash Over and Short of $10.00. A debit to Transportation-In of $73. A credit to Cash of $199.00.