A Petty Cash Fund, Established with a $200 Balance, Had

A petty cash fund, established with a $200 balance, had the following petty cash tickets as well as $34 in cash: $$\begin{array} {| l | r| } \hline\text { Office supplies } & \$ 42 \\\hline \text { Delivery expense } & 39 \\\hline \text { Miscellaneous expense } & 12 \\\hline \text { Postage expense } & 75 \\\hline\end{array}$$ The entry to replenish the fund would be:

A) $$\begin{array} { | c | r | r |} \hline \text { Petty Cash } & 168 \\\hline \text { Cash in Bank } & & 168 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Office Supplies } & 42 & \\\hline \text { Delivery Expense } & 39 & \\\hline \text { Miscellaneous Expense } & 12 & \\\hline \text { Postage Expense } & 75 & \\\hline \text { Cash in Bank } & & 168 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r |} \hline \text { Office Supplies } & 42 & \\\hline \text { Delivery Expense } & 32 & \\\hline \text { Miscellaneous Expense } & 12 & \\\hline \text { Postage Expense } & 75 & \\\hline \text { Cash in Bank } & & 166 \\\hline \text { Cash Short and Over } & & 2 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r |} \hline \text { Cash in Bank } & 168 \\\hline \text { Petty Cash } & & 168 \\\hline\end{array}$$