Martha Company Has an Established Petty Cash Fund in the Amount

Martha Company has an established petty cash fund in the amount of $500. The fund was last reimbursed on November 30. At the end of December, the fund contained the following petty cash receipts: If, in addition to these receipts, the petty cash fund contains $301 of cash, the journal entry to reimburse the fund on December 31 will include:

A) A debit to Transportation-In of $73.
B) A debit to Transportation-Out of $73.
C) A credit to Office Supplies of $66.
D) A credit to Cash Over and Short of $10.
E) A debit to Cash Over and Short of $10.