Multiple Choice Question 97 If a petty cash fund is established in the amount of $198, and contains $118 in cash and $82 in receipts for disbursements when it is replenished, the journal entry to record replenishment should indude credits to the following accounts O Petty Cash, $80 O Cash, $82 O Petty Cash, $82 O Cash, $80; Cash Over and Short, $2