TB MC Qu. 06-147 (Algo) Meng Company maintains a... Meng Company maintains a $325 petty cash fund. On January 31, the fund is replenished. The accumulated receipts on that date represent $85 for office supplies, $170 for merchandise inventory, and $25 for miscellaneous expenses. There is a cash shortage of $9. The journal entry to replenish the fund on January 31 is: Multiple Choice Debit Office Supplies Expense, $85; Debit Merchandise Inventory, $170; Debit Miscellaneous Expenses, $25; Debit Cash Over and Short, $9; Credit Petty Cash, $289. es Debit Office Supplies Expense, $85; Debit Merchandise Inventory, $170; Debit Miscellaneous Expenses, $25; Credit Cash Over and Short, $9; Credit Petty Cash, $271. Debit Office Supplies Expense, $85; Debit Merchandise Inventory, $170; Debit Miscellaneous Expenses, $25; Credit Cash Over and Short, $9; Credit Cash, $271. Debit Office Supplies Expense, $85; Debit Merchandise Inventory, $170; Debit Miscellaneous Expenses, $25; Debit Cash Over and Short, $9; Credit Cash, $289. Debit Office Supplies Expense, $85; Debit Merchandise Inventory, $170; Debit Miscellaneous Expenses, $25; Credit Cash Over and Short, $9; Credit Petty Cash, $325.