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 December 18 Freight charge for merchandise purchased Delivery charge for shipping to customer Purchase of office supplies Donation to charitable organization $59 $ 83 $ 48 $ 67 If, in addition to these receipts, the petty cash fund contains $234.75 of cash, the journal entry to reimburse the fund on December 31 will include: Multiple Choice A credit to Office Supplies of $83. A credit to Cash of $265.25 A debit to Transportation-In of $107. A credit to Cash Over and Short of $8.25. A debit to Petty Cash of $107