On July 1, Jacquard Design Services established a $300.00 petty cash fund. Throughout July, the following vouchers were written for cash paid from the fund. Unfortunately, a voucher for the owner's drawing account is among those in the petty cash drawer, but no amount is indicated on the voucher. There is $159.00 cash remaining in the drawer. Based on the information provided, what amount should the Dan Dresden, Drawing voucher reflect and which of the following is the proper journal entry to replenish the petty cash fund?

Voucher #	Account	Amount
1	Travel Expense	$42.40
2	Postage Expense	$8.60
3	Dan Dresden, Drawing	$ ?
4	Charitable Donation Expense	$30.00

a.The Dan Dresden, Drawing voucher should be $60.00. To replenish the petty cash account the correct entry is the following:

Travel Expense	42.40
Postage Expense	8.60
Donation Expense	30.00
Dan Dresden, Drawing		60.00
Cash		81.00

b.The Dan Dresden, Drawing voucher should be $60.00. To replenish the petty cash account the correct entry is the following:

Travel Expense	42.40
Postage Expense	8.60
Donation Expense	30.00
Dan Dresden, Drawing	60.00
Cash		141.00

c.The Dan Dresden, Drawing voucher should be $60.00. To replenish the petty cash account the correct entry is the following:

Petty Cash	141.00
Travel Expense		42.40
Postage Expense		8.60
Donation Expense		30.00
Dan Dresden, Drawing		60.00

d.The Dan Dresden, Drawing voucher should be $60.00. To replenish the petty cash account the correct entry is the following:

Travel Expense	42.40
Postage Expense	8.60
Donation Expense	30.00
Cash		81.00