The original petty cash fund was established for $350. The company decides to decrease the fund by $50, leaving a total petty cash fund of $300. What journal entry would need to be made on the company's books to record the decrease in the fund?

a.

Account Titles	Debit	Credit
Cash	50
Petty Cash		50
To reduce the petty cash fund

b.

Account Titles	Debit	Credit
Cash	50
Miscellaneous Revenue		50
To reduce the petty cash fund

c.

Account Titles	Debit	Credit
Miscellaneous Expense	50
Petty Cash		50
To reduce the petty cash fund

d.

Account Titles	Debit	Credit
Petty Cash	50
Cash		50
To reduce petty cash fund