Bellingham Company's $£ 150$ Petty Cash Fund Has Cash Of $£ 28$

Bellingham Company's $£ 150$ petty cash fund has cash of $£ 28$ and receipts of $£ 118$ . The journal entry to replenish the account would include a

A) debit to Cash for $£ 150$ .
B) debit to Cash Over and Short for $£ 4$ .
C) credit to petty Cash for $£ 118$ .
D) credit to Cash for $£ 118$ .