only final answer and please fast and correct

Notes collected by bank should be subtracted from cash balance per books. Select one: O True O False Zaba, Inc. decided to establish petty cash fund of $300. The accountant at Zaba debited $300 to cash and credited $300 to petty cash. Select one: O True O False Petty cash custodian (holder) presented a receipt shows $53 postage charge and wanted to replenish the fund. The accountant ma replenishing journal entry by: O a. Crediting cash $53 O b. Debiting postage expense $35 O c. Debiting cash $53 O d. Crediting postage expense $53