A company set- up a petty cash fund with $800. The disbursements are as follows:


Office supplies- $300


Shipping- 50


Postage- 30


Delivery expense- $350


To replenish the petty cash fund, the journal entry would include ?


A. Credit cash and debit postage


B. Credit petty cash and debit cash


C. Debit petty cash and credit cash


D. Debit postage and credit cash