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 credit to Cash of $199.00.

• A debit to Transportation-In of $73.

• A credit to Cash Over and Short of $10.00.

• A debit to Petty Cash of $73.

• A credit to Office Supplies of $66.