Spencer Company has a $240 petty cash fund. At the end of the first month the accumulated receipts represent $47 for delivery expenses, $143 for merchandise inventory, and $16 for miscellaneous expenses. The fund has a balance of $34. The journal entry to record the reimbursement of the account includes a: Credit to Cash for $206. Credit to Inventory for $143. Debit to Petty Cash for $240. Credit to Cash Over and Short for $34 Debit to Cash Over and Short for $34