Spencer Co. has a $390 petty cash fund. At the end of the first month the accumulated receipts represent $62 for delivery expenses, $203 for merchandise inventory, and $31 for miscellaneous expenses. The fund has a balance of $94. The journal entry to record the reimbursement of the account includes a: Debit to Cash Over and Short for $94. Debit to Petty Cash for $390. Credit to Cash for $296. Credit to Cash Over and Short for $94. Credit to Inventory for $203