If a petty cash fund is established in the amount of $250, and contains $151 in cash and $95 in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to the following accounts Select one: a. Petty Cash, $95. b. Cash, $99. c. Cash, $95; Cash Over and Short, $4. d. Petty Cash, $99