If, in addition to these receipts, the petty cash fund contains $267.00 of cash, the journal entry to reimburse the fund on December 31 will include:

Multiple Choice

• A credit to Cash Over and Short of $12.00.

• A credit to Office Supplies of $74.

• A credit to Cash of $233.00.

• A debit to Petty Cash of $89.

• A debit to Transportation-In of $89.