Childers Company, which uses a perpetual inventory system, has an established petty cash fund in the amount of $500. The fund was last reimbursed on November 30. At the end of December, the fund contained the following petty cash receipts:      December 4Freight charge for merchandise purchased$56.00?December 7Delivery charge for shipping to customer$80.00?December 12Purchase of office supplies$45.00?December 18Donation to charitable organization$64.00?If, in addition to these receipts, the petty cash fund contains $246.00 of cash, the journal entry to reimburse the fund on December 31 will include:

A. A credit to Office Supplies of $80.
B. A credit to Cash Over and Short of $9.00.
C. A credit to Cash of $254.00.
D. A debit to Petty Cash of $101.
E. A debit to Transportation-In of $101.


Answer: C

Business

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