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Which of the following is an example of a journal entry to record the replenishment of the petty cash fund? a . Debit Postage Expense

Which of the following is an example of a journal entry to record the replenishment of the petty cash fund?
a. Debit Postage Expense for $7.80, debit Vehicle Expense for $36.50, and credit Cash for $44.30
b. Debit Petty Cash for $44.30, credit Postage Expense for $7.80, and credit Vehicle Expense for $36.50
c. Debit Cash for $44.30 and credit Petty Cash Replenishment for $44.30
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