Childers Company, which uses a perpetual inventory system, has an established petty cash fund in the amount of $400. The fund was last reimbursed on November 30. At the end of December, the fund contained the following petty cash receipts: 4-Dec Freight charge for merchandise purchased $ 62 7-Dec Delivery charge for shipping to customer $ 46 12-Dec Purchase of office supplies $ 30 18-Dec Donation to charitable organization $ 51 If, in addition to these receipts, the petty cash fund contains $201 of cash, the journal entry to reimburse the fund on December 31 will include: A. A debit to office supplies of $62. B. A debit to Petty Cash of $189. C. A credit to Office Supplies of $30. D. A credit to Cash Over and Short of $10. E. A credit to Cash of $199.