Meng Company maintains a $385 petty cash fund. On January 31, the fund is replenished. The accumulated receipts on that date represent $97 for office supplies, $194 for merchandise inventory, and $37 for miscellaneous expenses. There is a cash shortage of $12. The journal entry to replenish the fund on January 31 is:

A. Debit Office Supplies Expense, $97; Debit Merchandise Inventory, $194; Debit Miscellaneous Expenses, $37; Debit Cash Over and Short, $12; Credit Petty Cash, $340.

B. Debit Office Supplies Expense, $97; Debit Merchandise Inventory, $194; Debit Miscellaneous Expenses, $37; Credit Cash Over and Short, $12; Credit Petty Cash, $316.

C. Debit Office Supplies Expense, $97; Debit Merchandise Inventory, $194; Debit Miscellaneous Expenses, $37; Credit Cash Over and Short, $12; Credit Cash, $316.

D. Debit Office Supplies Expense, $97; Debit Merchandise Inventory, $194; Debit Miscellaneous Expenses, $37; Debit Cash Over and Short, $12; Credit Cash, $340.

E. Debit Office Supplies Expense, $97; Debit Merchandise Inventory, $194; Debit Miscellaneous Expenses, $37; Credit Cash Over and Short, $12; Credit Petty Cash, $385.