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:

a. Debit to Petty Cash for $260.

b. Debit to Cash Over and Short for $42.

c. Credit to Cash for $218.

d. Credit to Inventory for $151.

e. Credit to Cash Over and Short for $42.