In recording of petty expenses using the Petty Cash Fund, what is the source document that will be used as basis in the preparation of the Journal Entry Voucher $($JEV$)?$

A$.$ Petty Cash Voucher $($PCV$)$

B$.$ Report on Paid Petty Cash Voucher $($RPPCV$)$

C$.$ Petty Cash Fund Record $($PCFR$)$

D$.$ Invoice and Official Receipts