Use the Following Information to Answer Questions $€250$ To Antoinette Mercier, the Custodian of the Petty Cash Fund

Use the following information to answer questions . On May 1, 2011, Vuitton Company established a petty cash fund by issuing a check for $€250$ to Antoinette Mercier, the custodian of the petty cash fund. On May 31, 2011 , Mercier submitted the following paid petty cash vouchers for replenishment of the petty cash fund when there is $€ 10$ cash in the fund: $$\begin{array} { l r } \text { Freight-in } & € 83 \\\text { Office Supplies Expense } & 65 \\\text { Entertainment of clients } & 62 \\\text { Postage Expense } & 25\end{array}$$
-The journal entry to establish the petty cash fund would include a

A) debit to Cash for $€ 250$ .
B) debit to Cash Over and Short for $€ 250$ .
C) credit to cash for $€ 250$ .
D) credit to Accounts Payable for $€ 250$ .