Donnay Corporation Established a Petty Cash Fund in the Amount

Donnay Corporation established a petty cash fund in the amount of $300. Which of the following is the correct entry for Donnay to record this event?

A) Cash 300
Petty Cash Fund 300

B) Petty Cash Fund 300
Cash 300

C) Miscellaneous Expense 300
Petty Cash Fund 300

D) None of these, as no entry is necessary to record an exchange of cash.