In establishing and maintaining a petty cash fund the: A. petty cash account is debited only when the fund is first established or subsequently changed in size. B. petty cash account is debited whenever the fund is replenished. C. contents of the fund should at all times be limited to currency, coin, checks, money orders, undeposited cash receipts, petty cash vouchers, and notes receivable from employees. D. contents of the fund should at all times be limited to currency, coin, and checks