Spencer Co. has a $320 petty cash fund. At the end of the first month the accumulated receipts represent $55 for delivery expenses. $175 for merchandise inventory, and $24 for miscellaneous expenses. The fund has a balance of $66. The journal entry to record the reimbursement of the account includes a Multiple Choice O Debit to Petty Cash for $320 Credit to Cash Over and Short for $66 Debit to Cash Over and Short for $66. Credit to Inventory for $175