Spencer Co. has a $270 petty cash fund. At the end of the first month the accumulated receipts represent $50 for delivery expenses, $155 for merchandise inventory, and $19 for miscellaneous expenses. The fund has a balance of $46. The journal entry to record the reimbursement of the account includes a Multiple Choice Debit to Petty Cash for $270. Debit to Cash Over and Short for $46 Credit to Cash for $224. Credit to Inventory for $155 Credit to Cash Over and Short for $46