Which one of the following procedures is incorrect for setting up and maintaining a petty cash fund?

a. A check is prepared for a fixed amount; when the check is cashed, the money is entrusted to a petty cash custodian.

b. An entry is recorded to establish the fund and obtain the cash.

c. When appropriate documentation is presented, cash payments are made from the fund; the petty cash custodian retains the documentation.

d. When the petty cash fund is replenished, an entry is recorded to recognize an increase in the petty cash account.