Pelcher Co maintains a $400 petty cash fund. On January 31, the fund is replenished. The accumulated receipts on that date represent $110 for office supplies, $140 for merchandise inventory, and $70 for miscellaneous expenses. There is a cash overage of $4. The journal entry to replenish the fund on January 31 is Dr Office Supplies, $110, Dr. Merchandise inventory, $140, Dr. Miscellaneous expenses, $70, Dr. Cash over and short, $4; C. Petty cash, $324 Dr. Office Supplies, $110, Dr. Merchandise inventory, $140, De Miscellaneous expenses, $70, Dr. Cash over and short, 54; C Cash, $324 Dr. Office Supplies, $110; Dr. Merchandise inventory, $140, Dr Miscellaneous expenses, $70, C. Cash over and short, S4, C. Petty cash, $316 Dr. Office Supplies, $110. Dr. Merchandise inventory, $140,Dr Miscellaneous expenses. $70, C Cash over and short, S4C Cash, $316 O Dr Office Supplies, $110, Dr. Merchandise inventory, $140, Dr. Miscellaneous expenses, 570; Dr. Cash over and short, S4, Cr. Cash, $324 Do re suples, Sho, Dia Dr. Office Supplies, $110: Dr. Merchandise inventory, $140, Dr. Miscellaneous expenses, $70; C Cash over and short, $4: CE Petty cash, $316 Dr. Office Supplies, $110; Dr. Merchandise inventory, $140; Dr. Miscellaneous expenses, $70; C Cash over and short, $4, C. Cash, $316. O O Dr. Office Supplies, $110, Dr. Merchandise inventory $140; Dr. Miscellaneous expenses, $70; Dr. Cash over and short, 54C. Petty cash, $400 pe los Stro, D. Mere