Spencer Co. has a $290 petty cash fund. At the end of the first month the accumulated receipts represent $52 for delivery expenses. $163 for merchandise inventory, and $21 for miscellaneous expenses. The fund has a balance of $54. The journal entry to record the reimbursement of the account includes a Multiple Choice Debit to Petty Cash for $290. Debit to Cash Over and Short for $54 Credit to Cash for $236 Credit to inventory for $163 Credit to Cash Over and Short for 554