A cheque is written to replenish a ($100) petty cash fund when the fund contains receipts of

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A cheque is written to replenish a \($100\) petty cash fund when the fund contains receipts of \($94\) and\($3\) in cash. In recording the cheque:

(a) Cash over and short should be debited for \($3\).

(b)  Petty cash should be debited for \($94\).

(c) Cash should be credited for \($94\).

(d) Petty cash should be credited for \($3\).

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