Moon Co. decides to establish a petty cash fund with a beginning balance of $360. At the end of the first month the accumulated receipts represent $80 for delivery expenses. $200 for merchandise inventory, and $55 for miscellaneous expenses. The fund has a balance of $20. The Journal entry to reimburse the fund will include O Debit to Cash Short and Over for $5 O Credit to Petty Cash for $340 O Credit 1 to Cash Short and Over for $25 O Debit to Cash for $ 335