Spencer Co. has a $360 petty cash fund. At the end of the Wrst month the accumulated receipts represent $59 for of the horst The fund has a balance of $82. The journal entry to record the reimbursement of the account includes a Debit to Cash Over and Short for $82. Credit to Cash Over and Short for $82. Credit to Cash for $278. O Credit to Inventory for $191, Debit to Petty Cash for $360 Ask you to ccumulated receipts represent $59 for delivery expenses. $191 for merchandise inventory, and $28 for miscellaneous expense ent of the account includes a