Use the Following Information to Answer Questions
the Petty

Use the following information to answer questions
The petty cash fund of CHF250 for the Hansen Company appeared as follows on July 31, 2011:
$\begin{array}{lr}\text { Cash }&\text { CHF } 7.50\\\text { Petty cash vouchers }\\\text { Freight-in } & \text { CHF88.50 } \\\text { Postage } & 45.00 \\\text { Balloons for a special occasion } & 27.00 \\\text { Client entertainment } & 65.00\end{array}$

On July 31, the office manager gives instruction to increase the petty cash fund to CHF300.
-The journal entry to replenish the petty cash fund would include a

A) debit to petty Cash for CHF250.
B) credit to Cash Over and Short for CHF 17 .
C) credit to Cash for CHF242.50.
D) debit to Accounts Receivable for CHF17.