Pelcher Co. maintains a $495 petty cash fund. On January 31, the fund is replenished. The accumulated receipts on that date represent $129 for office supplies, $178 for merchandise inventory, and $89 for miscellaneous expenses. There is a cash overage of $5. The journal entry to replenish the fund on January 31 is:

Multiple Choice

• Dr. Office Supplies Expense, $129; Dr. Merchandise inventory, $178; Dr. Miscellaneous expenses, $89; Dr. Cash over and short, $5; Cr. Petty cash, $401.

• Dr. Office Supplies Expense, $129; Dr. Merchandise inventory, $178; Dr. Miscellaneous expenses, $89; Dr. Cash over and short, $5; Cr. Cash, $401.

  Incorrect

• Dr. Office Supplies Expense, $129; Dr. Merchandise inventory, $178; Dr. Miscellaneous expenses, $89; Cr. Cash over and short, $5; Cr. Petty cash, $391.

• Dr. Office Supplies Expense, $129; Dr. Merchandise inventory, $178; Dr. Miscellaneous expenses, $89; Cr. Cash over and short, $5; Cr. Cash, $391.

• Dr. Office Supplies Expense, $129; Dr. Merchandise inventory, $178; Dr. Miscellaneous expenses, $89; Dr. Cash over and short, $5; Cr. Petty cash, $495.