Spencer Co. has a $440 petty cash fund. At the end of the first month the accumulated receipts represent $67 for delivery expenses, $223 for merchandise inventory, and $36 for miscellaneous expenses. The fund has a balance of $114. The journal entry to record the reimbursement of the account includes a:

Multiple Choice

• Debit to Petty Cash for $440.

• Debit to Cash Over and Short for $114.

• Credit to Cash for $326.

• Credit to Inventory for $223.

• Credit to Cash Over and Short for $114.