Spencer Co. has a $250 petty cash fund. At the end of the first month the accumulated receipts represent $48 for delivery expenses, $147 for merchandise inventory, and $17 for miscellaneous expenses. The fund has a balance of $38. The journal entry to record the reimbursement of the account includes: Multiple Choice Credit to Cash Over and Short for $38. Credit to Cash for $212 Credit to Inventory for 5107 Debt to Cash Over and Short for $38 Debit to Petty Cash for $250