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 Delivery charge for shipping to customer $44 December 7 $68 December 12 Purchase of office supplies December 18 Donation to charitable organization $33 $52 If, in addition to these receipts, the petty cash fund contains $292.50 of cash, the journal entry to reimburse the fund on December 31 will include: Multiple Choice A debit to Transportation-In of $77. A credit to Office Supplies of $68 A credit to Cash of $207.50. A credit to Cash Over and Short of $10.50. A debit to Petty Cash of $77