Meng Company maintains a $$330$ petty cash fund. On January $31,$ the fund is replenished. The accumulated receipts on that date represent $$86$ for office supplies, $$172$ for merchandise inventory, and $$26$ for miscellaneous expenses. There is a cash shortage of $$16.$ The journal entry to replenish the fund on January $31$ is:

A$)$ Debit Office Supplies Expense, $$86$; Debit Merchandise Inventory, $$172$; Debit Miscellaneous Expenses, $$26$; Debit Cash Over and Short, $$16$; Credit Petty Cash, $$300.$

B$)$ Debit Office Supplies Expense, $$86$; Debit Merchandise Inventory, $$172$; Debit Miscellaneous Expenses, $$26$; Credit Cash Over and Short, $$16$; Credit Petty Cash, $$268.$

C$)$ Debit Office Supplies Expense, $$86$; Debit Merchandise Inventory, $$172$; Debit Miscellaneous Expenses, $$26$; Credit Cash Over and Short, $$16$; Credit Cash, $$268.$

D$)$ Debit Office Supplies Expense, $$86$; Debit Merchandise Inventory, $$172$; Debit Miscellaneous Expenses, $$26$; Debit Cash Over and Short, $$16$; Credit Cash, $$300.$

E$)$ Debit Office Supplies Expense, $$86$; Debit IJlerchandise Inventory, $$172$; Debit Miscellaneous Expenses, $$26$; Credit Cash Over and Short, $$16$; Credit Petty Cash, $$330.$