Rosemond Company establishes a $300 petty cash fund on September 9. On September 30, the fund shows $54 in cash along with receipts for the following expenditures: office supplies, $40; postage expenses, $123; and miscellaneous expenses, $80. The petty cashier could not account for a $3 shortage in the fund. The September 30 entry to reimburse the fund is: Jan 8 Petty Cash Cash O Jan 8 40 123 Office Supplies Postage Expense Miscellaneous Expense Petty Cash 80 243 Jan 8 Office Supplies Postage Expense 123 Miscellaneous Expense Cash Over and Short Cash 240 Jan 8 123 Office Supplies Postage Expense Miscellaneous Expense Cash Over and Short 80 Cash 246 Jan 8 Petty Cash Cash Over and Short Cash