The Highlands Resort Hotel Maintains a Petty Cash Fund with an Imprest

The Highlands Resort hotel maintains a petty cash fund with an imprest balance of $500. At the end of a month there was $180 in the petty cash box and four lunch receipts and vouchers totalling $320. The accounting entry to record the replenishment of the petty cash fund is:

A) Debit Lunch Expenses; Credit Cash at Bank
B) Debit Petty Cash; Credit Cash at Bank
C) Debit Lunch Expenses; Credit Petty Cash
D) Debit Lunch Expenses; Credit Accounts Payable
E) Debit Accounts Payable; Credit Petty Cash