On August 15, a company's petty cash fund has $23 cash and petty cash receipts for postage $93, freight in $74 (assume a perpetual inventory system is used), and office expenses $9. The petty cash is to be increased by $49. Which of the following journal entries would be prepared to record the cheque for the increase and the replenishment? O Postage Expense 93 Merchandise Inventory 74 Office Expense 9 Petty Cash 49 Petty Cash 176 Cash 49 Postage Expense 93 Freight In 74 Office Expense 9 Petty Cash 49 Cash 225