k nces Meng Company maintains a $395 petty cash fund. On January 31, the fund is replenished. The accumulated receipts on that date represent $99 for office supplies, $198 for merchandise inventory, and $39 for miscellaneous expenses. There is a cash shortage of $8. The journal entry to replenish the fund on January 31 is: Multiple Choice Debit Office Supplies Expense, $99; Debit Merchandise Inventory, $198; Debit Miscellaneous Expenses, $39: Debit Cash Over and Short, $8; Credit Petty Cash, $344. Debit Office Supplies Expense, $99; Debit Merchandise Inventory, $198; Debit Miscellaneous Expenses, $39; Credit Cash Over and Short, $8; Credit Petty Cash, $328.