On January 1, 2004, Ellen Inc. established a petty cash fund of $200. On December 31, 2004, the petty cash fund was examined and found to have receipts and documents for miscellaneous expenses amounting to $132. In addition, there was cash amounting to $60. What entry would be required to record replenishment of the petty cash fund on December 31, 2004? a.(dr)Petty Cash $132 (dr)Cash Over and Short $8 (cr) Cash $140 b. (dr)Petty Cash $140 (cr)Cash $140 c. (dr)Micellaneous Expense $140 (cr)Cash Over and Short $8 (cr)Cash $132 d. (dr)Miscellaneous Exp. $132 (dr)Cash Over and Short $8 (cr)Cash $140 please show work