The petty cash fund has a current balance of $100, which is the established fund balance. Based on activity in the fund, it is determined that the balance needs to be changed to $500. Which journal entry is needed to make this change? A. Debit the Cash account and credit the Petty Cash account for $400. B. Debit the Petty Cash account and credit the Cash account for $400. C. No journal entry is needed because this change only involves cash. D. Debit the Petty Cash account and credit the Cash account for $500