------------------------

If a petty cash fund is established in the amount of $236, and contains $136 in cash and $97 in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to the following account(s) O Cash $100 O Petty Cash. $97. O Petty Cash, $100 Cash, $97; Cash Over and Short, $3. If the month-end bank statement shows a balance of $71400, outstanding checks are $54800, a deposit of $14100 was in transit at month end, and a check for $2800 was erroneously charged by the bank against the account the correct balance in the bank account at month end is $30700 O $33500 $71700 O $114900