On April $1,$ ABC Company established a $$100$ petty cash fund. On April $15,$ the fund had $$10$ cash and petty cash receipts for postage $$40$ and freight$-$out $$30.$ The general journal entry on April $15$ is:

Select one:

a$.$

Postage Expense $40$

Freight$-$Out $30$

Cash Over and Short $30$

Cash $100$

b$.$

Cash $100$

Petty Cash $100$

c$.$

Postage Expense $40$

Freight$-$Out $30$

Cash Over and Short $20$

Cash $90$

d$.$

Petty Cash $100$

Cash $100$

e$.$ All answers are false