Given the Following Information What Is the Amount That Needs to Be Recorded for

Given the following information: $\begin{array}{lrlr}\text { Petty cash balance } & \$ 530.00 & \text { Courier receipt } & \$ 74.22 \\\text { Postage receipt } & \$ 25.00 & \text { Office Supplies receipt } & \$ 95.64 \\\text { Business meal receipt } & \$ 54.21 & \text { Cash on hand at the end of the month }& \$ 299.71\end{array}$
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.