transportation-in, $140; delivery expenses, $100; and miscellaneous expenses, $53. ABC Co. uses the perpetual system in accounting for merchandise inventory. The journal entry to reimburse the fund on January 8 includes: A. $400 credit to petty cash account B. $140 debit to Merchandise inventory account C. $400 credit to cash account D. $100 credit to delivery expenses account transportation-in, $140; delivery expenses, $100; and miscellaneous expenses, $53. ABC Co. uses the perpetual system in accounting for merchandise inventory. The journal entry to reimburse the fund on January 8 includes: A. $400 credit to petty cash account B. $140 debit to Merchandise inventory account C. $400 credit to cash account D. $100 credit to delivery expenses account