Given the following information:

Petty Cash Balance: $530 Courier Receipt: $74.22 Postage Receipt: $25 Office Supplies Receipt: $95.64 Business Meal Receipt: $54.21 Cash on Hand at the End of the Month: $99.71

What is the amount that needs to be reimbursed? a) $365.27 b) $289.06 c) $280.73 d) $181.22 e) $430.29