You started the month with $100 in petty cash fund and at the end of the month you have cash of $20 and valid receipts for food expenses of $40. The entry to replenish the fund would be: Debit Food Expense $40; Debit Over/Short $40; Credit Cash $80 Debit Food Expense $40; Credit Cash $40 Debit Food Expense $40; Credit Over/Short $40; Credit Cash $40 Debit Cash $40, Credit Food Expense $40