Childers Company, which uses a perpetual inventory system, has an established petty cash fund in the amount of $500. The fund was last reimbursed on November 30. At the end of December, the fund contained the following petty cash receipts:
December 4 - Freight charge for merchandise purchased - $ 61
December 7 - Delivery charge for shipping to customer - $ 85
December 12 - Purchase of office supplies - $ 50
December 18 - Donation to charitable organization - $ 69
If, in addition to these receipts, the petty cash fund contains $227.25 of cash, the journal entry to reimburse the fund on December 31 will include:
a. A debit to Petty Cash of $111.
b. A credit to Cash Over and Short of $7.75.
c. A credit to Cash of $272.75.
d. A credit to Office Supplies of $85.
e. A debit to Transportation-In of $111.

4. understanding different policy options to correct for negative externalities carbon dioxide emissions have been linked to global warming. the following table lists some possible public policies aimed at reducing the amount of carbon dioxide in the air. for each policy listed, identify whether it is a command-and-control policy (regulation), tradable permit system, corrective subsidy, or corrective tax. public policy command-and-control policy tradable permit system corrective subsidy corrective tax the government charges factories $110 for every ton of carbon dioxide they emit. the government orders every factory to adopt a new technology, which reduces carbon-dioxide emissions into the atmosphere. trees take carbon dioxide out of the air and convert it to oxygen, so the government funds a tree-planting initiative by offering $110 to any citizen who plants a tree. the government limits total carbon-dioxide emissions by all factories to 180,000 tons per month. each individual factory is given the right to emit 140 tons of carbon dioxide, and factories may buy and sell these rights in a marketplace.