If a check correctly written and paid by the bank for $$838$ is incorrectly recorded in the company's books for $$883,$ how should this error be treated on

the bank reconciliation?Spencer Co$.$ has a $$440$ petty cash fund. At the end of the first month the accumulated receipts represent $$67$ for delivery expenses, $$223$ for merchandise inventory, and $$36$ for miscellaneous expenses. The fund has a balance of $$114.$ The journal entry to record the reimbursement of the account includes a: Multiple Choice Debit to Petty Cash for $$440.$ Debit to Cash Over and Short for $$114.$ Credit to Cash for $$326.$ Credit to Inventory for $$223.$ Credit to Cash Over and Short for $$114.$