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Question(s) / Instruction(s):

A $84 petty cash fund contains $76 in petty cash receipts, and $5 in currency and coins. Which of the following would be part of the journal entry to replenish the account?

a)            credit to Cash Short and Over for $3       

b)            credit to Petty Cash for $84        

c)            credit to Cash for $76    

d)            debit to Cash Short and Over for $3

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