A Petty Cash Fund, Established with a $225 Balance, Had

A petty cash fund, established with a $225 balance, had the following petty cash tickets and $14 in cash: $$\begin{array} { | l | r | } \hline \text { Office supplies } & \$ 51 \\\hline \text { Delivery expense } & 62 \\\hline \text { Postage expense } & 94 \\\hline\end{array}$$ The entry to replenish the fund would be:

A) $$\begin{array} { | c | r | r | } \hline \text { Petty Cash } & 207 & \\\hline \text { Cash in Bank } & & 207 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Office Supplies } & 51 & \\\hline \text { Delivery Expense } & 62 & \\\hline \text { Postage Expense } & 94 & \\\hline \text { Cash Short and Over } & 4 & \\\hline \text { Cash in Bank } & & 211 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Office Supplies } & 51 & \\\hline \text { Delivery Expense } & 62 & \\\hline \text { Postage Expense } & 94 & \\\hline \text { Cash in Bank } & & 207 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Cash in Bank } & 211 & \\\hline \text { Petty Cash } & & 211 \\\hline\end{array}$$