Silver Co. has a $200 petty cash fund. At the end of the first month the accumulated receipts represent $43 for delivery expenses, $127 for merchandise inventory, and $12 for miscellaneous expenses. The fund has a balance of $18. The journal entry to record the reimbursement of the account includes a: Debit to Cash Over and Short for $18. Credit to Inventory for $127. Debit to Petty Cash for $200. Credit to Cash for $182. Credit to Cash Over and Short for $18