For Establishing and Maintaining a Petty Cash Fund,which of the Following

For establishing and maintaining a petty cash fund,which of the following procedures should NOT be followed?

A) A cheque is prepared for a small, fixed amount; when the cheque is cashed, the money is entrusted to a petty cash custodian.
B) The company obtains the cash needed for the fund; an entry is then recorded for the establishment of the fund.
C) When appropriate documentation is presented, cash payments are made from the fund; the petty cash custodian retains the documentation.
D) When the petty cash fund needs to be replenished, an entry is recorded to recognize an increase in the petty cash account.