Ferguson Co. has a $260 petty cash fund. At the end of the first month the accumulated receipts represent $49 for delivery expenses, $151 for merchandise inventory, and $18 for miscellaneous expenses. The fund has a balance of $42. The journal entry to record the reimbursement of the account includes a:

Debit to Petty Cash for $260.

Debit to Cash Over and Short for $42.

Credit to Cash for $218.

Credit to Inventory for $151.

Credit to Cash Over and Short for $42.