A $100 petty cash fund has cash of $17 and receipts of $86.The journal entry to replenish the account would include a

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DTo replenish the petty cash fund, the total amount of receipts ($86) is debited to various expense accounts (not shown in the options), and the cash account is credited for the same amount to reflect the cash leaving the main cash account to replenish the petty cash. The difference between the fund total ($100) and the sum of cash and receipts ($17 + $86 = $103) is $3, indicating an overage, which is credited to Cash Over and Short.

A $100 Petty Cash Fund Has Cash of $17 and Receipts