NetPerks Co, establishes a $440 petty cash fund on January 1. The journal entry to establish the fund on January 1 includes: O A $440 credit to petty cash account O B. $440 Credit to expense account Oc440 credit to owner, capital account OD $440 Debit to petty cash account May 31 cash receipts of $800 were placed in the bank's night depository by Chung Company after banking hours and were not recorded on the May 31 bank statement. In the bank reconciliation statement, this will show as alan O A Addition of 5800 to the book balance O Deduction of $800 to the book balance O c Addition of $800 to the bank balance O D. Deduction of $800 to the bank balance