On April 30, 2013, Southern Company Established a Petty Cash

On April 30, 2013, Southern Company established a petty cash fund of $1,000. On May 1, 2013, a disbursement of $255 was made from the fund for payment of delivery expense. What entry should be made on May 1, 2013 to record this disbursement?

A) Debit delivery expense, $255; credit cash, $255.
B) Debit petty cash, $255; credit cash, $255.
C) Debit delivery expense, $255; credit petty cash $255.
D) No entry necessary.