MainCo Company's accounting policies require the company to maintain a petty cash balance of $235. MainCo's junior accountant reviews the content of the petty cash box at June 30 to find receipts for purchases of office supplies of $40, shipping supplies of $30 and a left over balance in cash of $7.50. What entry would you make to replenish the petty cash fund at June 30?

1)

Office Supplies Expense40

Shipping Supplies Expense30

Petty Cash70

2)

Office Supplies Expense40

Shipping Supplies Expense30

Cash over and short157.50

Cash227.50

3)

Cash158

Petty Cash158

4)

Office Supplies Expense40

Shipping Supplies Expense30

Cash over and short88

Cash158

5)

Petty Cash220

Cash220