On January 1, 2019, Optiplex Company established a petty cash fund of $1,000. During January, the following expenses were incurred:

Delivery Expense: $360

Telephone Expense: $120

Beverages Expense: $100

Electricity expense: $300

Miscellaneous Expense: $100

Remaining cash on hand at end of January: $14

The entry to replenish the petty cash fund at end of January includes:

Multiple Choice

• Credit cash $980

• Credit cash $986

• Credit petty cash $986

• Debit cash $ 980