Pelcher Company maintains a $445 petty cash fund. On January 31, the fund is replenished. The accumulated receipts on that date represent $119 for office supplies, $158 for merchandise inventory, and $79 for miscellaneous expenses. There is a cash overage of $5. The journal entry to replenish the fund on January 31 is: Debit Office Supplies Expense, $119; Debit Merchandise inventory, $158; Debit Miscellaneous expenses, $79; Debit Cash over and short, $5; Credit Petty cash, $361. Debit Office Supplies Expense, $119; Debit Merchandise inventory, $158; Debit Miscellaneous expenses, $79; Debit Cash over and short, $5; Credit Cash, $361. Debit Office Supplies Expense, $119; Debit Merchandise inventory, $158; Debit Miscellaneous expenses. $79; Credit Cash over and short, $5; Credit Petty cash, $351. Debit Office Supplies Expense, $119; Debit Merchandise inventory, $158; Debit Miscellaneous expenses, $79; Credit Cash over and short, $5; Credit Cash, $351. Debit Office Supplies Expense, $119; Debit Merchandise inventory, $158; Debit Miscellaneous expenses, $79; Debit Cash over and short, $5; Credit Petty cash, $445