yan Company deposits all cash receipts on the day they are received and makes all cash payments by check. Ryan's June I tatement shows a $28,861 balance in the bank. Ryan's comparison of the bank statement to its cash account revealed the llowing: DepositintransitOutstandingchecks3,5501,464 dditionally, a $48 check written and recorded by the company was incorrectly recorded by the bank as a $84 deduction. he adjusted cash balance per the bank records should be: Multiple Choice $31,007 $30,971 $33,851 $31,043 $23,943 Havermill Company establishes a $300 petty cash fund on September 1 . On September 30 , the fund is replenished. The accumulated receipts on that date represent $78 for Office Supplies, $142 for merchandise inventory, and $27 for miscellaneous expenses. The fund has a balance of $23. On October 1 , the accountant determines that the fund should be increased by $70. The journal entry to record the increase in the fund balance on October 1 is: Multiple Choice Debit Petty Cash $370; credit Cash $370. Debit Cash $70; credit Petty Cash $70. Debit Miscellaneous Expense $70; credit Cash $70. Debit Petty Cash $70; credit Accounts Payable $70. Debit Petty Cash $70; credit Cash $70. Meng Company maintains a $380 petty cash fund. On January 31 , the fund is replenished. The accumulated receipts on that date represent $96 for office supplies, $192 for merchandise inventory, and $36 for miscellaneous expenses. There is a cash shortage \$8. The journal entry to replenish the fund on January 31 is: Multiple Choice Debit Office Supplies Expense, \$96; Debit Merchandise Inventory, \$192; Debit Miscellaneous Expenses, \$36; Debit Cash Over and Short, $8; Credit Petty Cash, $332 Debit Office Supplies Expense, \$96; Debit Merchandise Inventory, \$192; Debit Miscellaneous Expenses, \$36; Credit Cash Over and Short, $8; Credit Petty Cash, $316. Debit Office Supplies Expense, \$96; Debit Merchandise Inventory, \$192; Debit Miscellaneous Expenses, \$36; Credit Cash Over and Short, $8; Credit Cash, $316. Debit Office Supplies Expense, \$96; Debit Merchandise Inventory, \$192; Debit Miscellaneous Expenses, \$36; Debit Cash Over and Short, $8; Credit Cash, $332. Debit Office Supplies Expense, \$96; Debit Merchandise Inventory, $192; Debit Miscellaneous Expenses, $36; Credit Cash Over and Short, $8; Credit Petty Cash, $380