A company wants to decrease its $200.00 petty cash fund to $75.00. the entry to reduce the fund is

Debit Petty Cash for $75.00: debit Cash Over and Short $175.00, credit Cash $200.00 Debit Cash Over and Short for $12.50; credit Petty Cash $12.50. Debit Miscellaneous Expenses $25.00: credit Cash $25.00. Debit Petty Cash $100.00; credit Cash $100.00. Debit to Cash $125.00; credit Petty Cash $125.00