Assume that the custodian of a $450 petty cash fund has $65 in coins and currency plus $382 in receipts at the end of the month.The entry to replenish the petty cash fund will include:

A) A debit to Cash for $382.
B) A credit to Cash Over and Short for $3.
C) A debit to Petty Cash for $385.
D) A credit to Cash for $385.
E) A debit to Cash for $450.

To replenish the petty cash fund, the company needs to bring the fund back to its original amount of $450. The fund currently has $65 in cash and $382 in receipts, totaling $447. This means $3 is missing, but the question does not address this discrepancy directly. The correct entry to replenish the fund involves crediting Cash for the amount spent, which is $385 ($450 original fund - $65 remaining in cash = $385). This restores the petty cash fund to its original amount. Choices involving debiting Cash or specific amounts not matching the replenishment requirement are incorrect.