What is the correct journal entry for replenishing a petty cash fund with \$75 spent on supplies and \$25 on delivery?

• A. Debit Supplies Expense \$100, Credit Cash \$100
• B. Debit Supplies Expense \$75, Debit Delivery Expense \$25, Credit Cash \$100
• C. Debit Cash \$100, Credit Petty Cash \$100
• D. Debit Petty Cash \$100, Credit Cash \$100

Answer: (B)