The journal entry to record the replenishment of a petty cash fund that was established at $200 and is replenished at a date when petty cash vouchers in the fund amount to $172 and coins and currency in the fund amount to $30 will contain:

  1. debits to various expense accounts, a debit to Cash Over and Short, and a credit to Cash.
  2. debits to various expense accounts, a credit to Cash Over and Short, and a credit to Cash.
  3. a debit to Petty Cash, a credit to Cash Over and Short, and a credit to Cash.
  4. a debit to Cash and a credit to Petty Cash.