The petty cash fund has a current balance of $150, which is the established fund balance. Based on activity in the fund, it is determined that the balance needs to be changed to $650. Which journal entry is needed to make this change? OA. Debit the Cash account and credit the Petty Cash account for $500. B. No journal entry is needed because this change only involves cash. OC. Debit the Petty Cash account and credit the Cash account for $500. OD. Debit the Petty Cash account and credit the Cash account for $650.