Spencer Co. has a $310 petty cash fund. At the end of the first month the accumulated receipts represent $54 for delivery expenses, $171 for merchandise inventory, and $23 for miscellaneous expenses. The fund has a balance of $62. The journal entry to record the reimbursement of the account includes a: Multiple Choice Credit to Cash Over and Short for $62. Debit to Petty Cash for $310. Credit to Cash for $248. Debit to Cash Over and Short for $62. Credit to Inventory for $171