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Question 4 On January 8, the petty cash fund of ABC Co shows $40 in cash along with receipts for the following expenditures postage. $68 transportation in, $140, delivery expenses, $99, and miscellaneous expenses, $53 ABC Co uses the perpetual system in accounting for merchandise inventory The journal entry to reimburse the fund on January 8 includes O A. $99 debit to delivery expenses account O B. $140 credit to Merchindise inventory account OC. $400 credit to cash account O D.$400 credit to petty cash account