Credit to Petty Cash Fund. credit to Accounts Payable. At the end of the fiscal period, the debit balance in the Change Fund is reported as a(n) contra asset on the balance sheet. asset on the balance sheet. revenue on the income statement. expense on the income statement. liability on the balance sheet. At the end of the day, $443 in cash is in the register, and the amount of the Change Fund is $100. If the journal entries should be made