Pelcher Co. maintains a $420 petty cash fund. On January 31, the fund is replenished. The accumulated receipts on that date represent $114 for office supplies $148 for merchandise inventory, and $74 for miscellaneous expenses. There is a cash overage of $6. The journal entry to replenish the fund on January 31 is: Dr. Office Supplies Expense $114 Dr Merchandise inventory, 5148: Dr. Miscellaneous expenses, $74; Dr. Cash over and short, $6 Cr Petty cash $420 O Dr. Office Supplies Expense S114 Dr Merchandise inventory, S148; Dr. Miscellaneous expenses, $74; Dr. Cash over and short 56 Cr Petty cash, $342. Dr Office Supplies Expense S114 Dr Merchandise inventory, 5148; Dr. Miscellaneous expenses, $74; Cr. Cash over and short 56 Cr Cash S330 Dr Office Supplies Expense, $114 Dr Merchandise inventory, S148; Dr. Miscellaneous expenses, $74; Cr Cash over and short. S6 Cr Petty cash $330 Dr. Office Supplies Expense, S114 Dr. Merchandise inventory, $148; Dr Miscellaneous expenses, $74. Dr. Cash over and short. Sh. Cr. Cash, S342 e