On January 1 of this year, Gamma, Inc., established a Petty Cash Fund with $250. To record the establishment of the Petty Cash Fund, Gamma's accountant will: O a. debit Petty Cash Fund for $250 and credit Cash for $250. O b. debit Petty Cash Fund for $250 and credit Inventory for $250. O c. debit Cash for $250 and credit Petty Cash Fund for $250. O d. debit Receivables for $250 and credit Petty Cash Fund for $250