Meng Co. establishes a $250 petty cash fund on January 1. On January 8, the fund shows $68 in cash along with receipts for the following expenditures: postage, $74; transportation-in, $49; and miscellaneous expenses, $59. Meng uses the perpetual system in accounting for merchandise inventory. The journal entry to reimburse the fund on January 8, is: Postage Expense Jan 8 74 Merchandise Inventory 49 Miscellaneous Expense 59 Cash 182 Jan 8 Postage Expense 74 Merchandise Inventory 49 Miscellaneous Expense 59 182 Petty Cash Jan 8 Postage Expense 74 49 Transportation-In Miscellaneous Expense 59 Petty Cash 182 Jan 8 182 Petty Cash Postage Expense 74 Merchandise Inventory 49 Miscellaneous Expense 59 182 Jan 8 Petty Cash Cash 114 Cash Over and Short 68