Cogsworth Inc. maintains a balance of $4,500 in its petty cash fund for routine purchases such as supplies. During the year, Cogsworth's employees paid for various office supplies and food purchases for office birthdays. As a result, Cogsworth's petty cash account has a balance of $432 on December 31. At the end of each year, Cogsworth replenishes the petty cash in full. Cogsworth classifies all petty cash transactions as miscellaneous expense.

Required:

What entry is made to record the replenishment of the petty cash fund?

	Accounts PayableAccounts ReceivableCashCash Short and OverMiscellaneous Expense	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashCash Short and OverMiscellaneous Expense	- Select -	- Select -