On January 8, the petty cash fund of ABC Co. shows $40 in cash along with receipts for the following expenditures: postage, $68 transportation-in, $140; delivery expenses $99, and miscellaneous expenses, $53. ABC Co. uses the perpetual system in accounting for merchandise inventory The journal entry to reimburse the fund on January 8 includes O A. $400 credit to petty cash account O B. $140 credit to Merchindise inventory account O C. $99 debit to delivery expenses account O D. $400 credit to cash account