Given the Following Information

Given the following information:
Petty cash balance: $530.00 Courier receipt: $ 74.22
Postage receipt: $ 25.00 Office Supplies receipt: $ 95.64
Business Meal receipt: $ 54.21 Cash on hand at the end of the month: $299.71
What is the amount that needs to be recorded for cash over and short?

A) debit $23.29
B) credit $23.29
C) debit $18.78
D) no cash over and short is necessary
E) credit $18.78