Martha Company has an established petty cash fund in the amount of $500. The fund was last reimbursed on November 30. At the end of December, the fund contained the following petty cash receipts:

see info-

on december 4- 42 dollars which is for freight charge for merchenadase purchased

on december 7 - 66 dolares for freight charge for delivery to customer

on december 12- 31 dolars for purchase for office suplies

on december 18- 50 dollars for donation for charitable organization

If, in addition to these receipts, the petty cash fund contains $301 of cash, the journal entry to reimburse the fund on December 31 will include:

Select one:

a. A debit to Transportation-In of $73.

b. A debit to Transportation-Out of $73.

c. A credit to Office Supplies of $66.

d. A credit to Cash Over and Short of $10.

e. A debit to Cash Over and Short of $10.\

and explain whicj and why