Silver Co. has a $370 petty cash fund. At the end of the first month the accumulated receipts represent $60 for delivery expenses, $195 for merchandise inventory, and $29 for miscellaneous expenses. The fund has a balance of $86. The journal entry to record the reimbursement of the account includes a:

Multiple Choice

• Debit to Petty Cash for $370.

• Debit to Cash Over and Short for $86.

• Credit to Cash Over and Short for $86.

• Credit to Cash for $284.

• Credit to Inventory for $195.