Gross Company established a $250 petty cash fund on January 1, 2016. On March 1, 2016 the fund contained $160 in receipts for miscellaneous expenses and $85 in cash. The entries necessary to replenish the petty cash fund will:

a) have no effect on total assets.

b) decrease equity by $160.

c) increase equity by $165.

d) decrease assets by $165.

e) none of the above