spencer co. has a $200 petty cash fund. at the end of the first month the accumulated receipts represent $43 for delivery expenses, $127 for merchandise inventory, and $12 for miscellaneous expenses. the fund has a balance of $18. the journal entry to record the reimbursement of the account includes a: a) debit to petty cash for $200. b) debit to cash over and short for $18. c) credit to cash for $182. d) credit to inventory for $127. e) credit to cash over and short for $18.
