Acompany 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