If a petty cash fund is established in the amount of $218, and contains $138 in cash and $82 in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to the following accounts O Petty Cash, $2. O Cash, $80. O Cash, $80; Cash Over and Short, $2. O Petty Cash, $82. Save for Later Attempts: 0 of 1 used Submit